https://www.taxtmi.com/caselaws?id=92662 Modvat credit cannot be denied merely because original duty paying documents were not produced for defacement where the department had already resumed those documents and photocopies were available. In such circumstances, the existence of the duty paid inputs is sufficiently established, and non-production of the originals for defacement does not justify rejection of credit. The operative legal point is that procedural inability to produce originals, when attributable to departmental custody of the documents, is not a valid ground to refuse Modvat credit. en-us Fri, 26 Feb 1999 00:00:00 +0530 Fri, 04 Nov 2011 12:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92662 Modvat credit cannot be denied merely because original duty paying documents were not produced for defacement where the department had already resumed those documents and photocopies were available. In such circumstances, the existence of the duty paid inputs is sufficiently established, and non-production of the originals for defacement does not justify rejection of credit. The operative legal point is that procedural inability to produce originals, when attributable to departmental custody of the documents, is not a valid ground to refuse Modvat credit. Case-Laws Central Excise Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92662