https://www.taxtmi.com/caselaws?id=96332 Modvat credit could not be denied merely because the duplicate invoice was lost in transit where the rules permitted credit on the original invoice, subject to proof that the inputs were received and duty was paid. An affidavit on loss of the duplicate copy and a transporter's certificate were produced, and the insistence on GRs and toll-tax receipts was found unreasonable where they could not be linked to a specific consignment. The prior rejection also lacked cogent reasons for discarding the evidence. The denial was set aside and the matter remanded for fresh decision after recording reasons and granting a reasonable hearing. en-us Wed, 21 Mar 2001 00:00:00 +0530 Tue, 20 Dec 2011 18:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96332 Modvat credit could not be denied merely because the duplicate invoice was lost in transit where the rules permitted credit on the original invoice, subject to proof that the inputs were received and duty was paid. An affidavit on loss of the duplicate copy and a transporter's certificate were produced, and the insistence on GRs and toll-tax receipts was found unreasonable where they could not be linked to a specific consignment. The prior rejection also lacked cogent reasons for discarding the evidence. The denial was set aside and the matter remanded for fresh decision after recording reasons and granting a reasonable hearing. Case-Laws Central Excise Wed, 21 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96332