https://www.taxtmi.com/caselaws?id=90880 Receipt of inputs in the factory under the prescribed invoice was treated as the governing requirement for Modvat credit, and the later loss of duplicate supporting documents inside the factory was not, on a prima facie view, sufficient to defeat that credit claim. The tribunal therefore found a prima facie case for interim relief where the departmental objection rested on loss of the documents after receipt rather than non-receipt in proper form. Waiver of pre-deposit was granted and recovery of duty and penalty stayed, subject to keeping a specified amount unutilised in the Modvat account. en-us Fri, 26 Feb 1999 00:00:00 +0530 Wed, 12 Oct 2011 12:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90880 Receipt of inputs in the factory under the prescribed invoice was treated as the governing requirement for Modvat credit, and the later loss of duplicate supporting documents inside the factory was not, on a prima facie view, sufficient to defeat that credit claim. The tribunal therefore found a prima facie case for interim relief where the departmental objection rested on loss of the documents after receipt rather than non-receipt in proper form. Waiver of pre-deposit was granted and recovery of duty and penalty stayed, subject to keeping a specified amount unutilised in the Modvat account. Case-Laws Central Excise Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90880