https://www.taxtmi.com/caselaws?id=95927 Modvat credit was available only on the prescribed duplicate invoice, not on a mere photocopy. The assessee produced a photocopy instead of the original or duplicate invoice, and that document was held insufficient to support credit. Relying on prior tribunal view, the article states that an extra or photocopied invoice cannot be treated as valid evidence for availing Modvat credit, so the credit claim failed and the Revenue succeeded. en-us Mon, 05 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 10:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95927 Modvat credit was available only on the prescribed duplicate invoice, not on a mere photocopy. The assessee produced a photocopy instead of the original or duplicate invoice, and that document was held insufficient to support credit. Relying on prior tribunal view, the article states that an extra or photocopied invoice cannot be treated as valid evidence for availing Modvat credit, so the credit claim failed and the Revenue succeeded. Case-Laws Central Excise Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95927