https://www.taxtmi.com/caselaws?id=105636 Modvat credit could not be denied solely because duplicate invoices were unavailable where the assessee claimed the invoices had been produced and the surrounding facts required substantive verification. After remand under Rule 57G(11) of the Central Excise Rules, the authorities were bound to examine whether the inputs were duty-paid and actually received and used, rather than rejecting the claim on a technical objection about missing copies. The credit denial was therefore not sustained, and the matter was reopened for fresh scrutiny of the original documents and reconsideration on merits. en-us Thu, 14 Feb 2002 00:00:00 +0530 Tue, 06 Mar 2012 16:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105636 Modvat credit could not be denied solely because duplicate invoices were unavailable where the assessee claimed the invoices had been produced and the surrounding facts required substantive verification. After remand under Rule 57G(11) of the Central Excise Rules, the authorities were bound to examine whether the inputs were duty-paid and actually received and used, rather than rejecting the claim on a technical objection about missing copies. The credit denial was therefore not sustained, and the matter was reopened for fresh scrutiny of the original documents and reconsideration on merits. Case-Laws Central Excise Thu, 14 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105636