https://www.taxtmi.com/caselaws?id=92626 Modvat credit could not be denied merely because the assessee relied on the customer's copy of the stockyard invoice, where that was the only invoice form issued during the relevant period and the department produced no rebuttal. The tribunal accepted the assessee's explanation that duplicate transporter copies were introduced only later, and noted that receipt and use of duty-paid inputs in manufacture were not in dispute. On that basis, the absence of a duplicate copy did not defeat credit entitlement, and the claim was allowed. en-us Fri, 12 Nov 1999 00:00:00 +0530 Wed, 02 Nov 2011 19:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92626 Modvat credit could not be denied merely because the assessee relied on the customer's copy of the stockyard invoice, where that was the only invoice form issued during the relevant period and the department produced no rebuttal. The tribunal accepted the assessee's explanation that duplicate transporter copies were introduced only later, and noted that receipt and use of duty-paid inputs in manufacture were not in dispute. On that basis, the absence of a duplicate copy did not defeat credit entitlement, and the claim was allowed. Case-Laws Central Excise Fri, 12 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92626