https://www.taxtmi.com/caselaws?id=90438 Modvat credit could not be denied merely because the original and duplicate invoices were unavailable where the assessee claimed destruction of the documents in a fire and produced certified copies. The Tribunal noted that, if the genuineness of the transaction is not in dispute, credit should not fail on a technical defect; however, supporting evidence must still be examined by the adjudicating authority. As the record required fresh verification and the claim had not been adequately tested, the matter was remanded to the jurisdictional Assistant Commissioner for reconsideration and a new decision on entitlement to credit. en-us Thu, 04 Dec 1997 00:00:00 +0530 Fri, 07 Oct 2011 14:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90438 Modvat credit could not be denied merely because the original and duplicate invoices were unavailable where the assessee claimed destruction of the documents in a fire and produced certified copies. The Tribunal noted that, if the genuineness of the transaction is not in dispute, credit should not fail on a technical defect; however, supporting evidence must still be examined by the adjudicating authority. As the record required fresh verification and the claim had not been adequately tested, the matter was remanded to the jurisdictional Assistant Commissioner for reconsideration and a new decision on entitlement to credit. Case-Laws Central Excise Thu, 04 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90438