https://www.taxtmi.com/caselaws?id=92140 Modvat credit could not be denied merely because the assessee produced the original invoice after the duplicate invoice was lost in its factory and not in transit. The loss of the duplicate invoice was treated as a procedural lapse, not a substantive breach, because receipt of the inputs, their duty-paid character, their use in manufacture, and payment of duty on the final product were all undisputed. In the absence of mala fide intention or evidence of misuse, denial of credit on that technical ground was held unsustainable, and the credit was allowed. en-us Thu, 01 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2011 11:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92140 Modvat credit could not be denied merely because the assessee produced the original invoice after the duplicate invoice was lost in its factory and not in transit. The loss of the duplicate invoice was treated as a procedural lapse, not a substantive breach, because receipt of the inputs, their duty-paid character, their use in manufacture, and payment of duty on the final product were all undisputed. In the absence of mala fide intention or evidence of misuse, denial of credit on that technical ground was held unsustainable, and the credit was allowed. Case-Laws Central Excise Thu, 01 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92140