https://www.taxtmi.com/caselaws?id=100027 Modvat credit was denied because the assessee failed to prove compliance with the mandatory documentary condition of filing duplicate invoice copies with the Range Officer. In the absence of evidence showing that the prescribed duplicates had been submitted, or even the date of such filing, the Original Authority's finding that the documents were not produced was not shown to be erroneous. The denial of Modvat credit was therefore sustained and the demand remained undisturbed. en-us Wed, 11 Apr 2001 00:00:00 +0530 Mon, 30 Jan 2012 18:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100027 Modvat credit was denied because the assessee failed to prove compliance with the mandatory documentary condition of filing duplicate invoice copies with the Range Officer. In the absence of evidence showing that the prescribed duplicates had been submitted, or even the date of such filing, the Original Authority's finding that the documents were not produced was not shown to be erroneous. The denial of Modvat credit was therefore sustained and the demand remained undisturbed. Case-Laws Central Excise Wed, 11 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100027