https://www.taxtmi.com/caselaws?id=109156 Modvat credit was treated as admissible where the duplicate invoice was lost in transit and credit was taken on the original invoice, and where endorsement of the invoice supported diversion of inputs to another unit after closure of the factory named in the invoice. The factual satisfaction recorded by the Assistant Commissioner on loss of the duplicate and the genuine business explanation was not displaced by the appellate authority with reasons. The objections were therefore procedural only and could not justify denial of credit; the Commissioner (Appeals) order was set aside and the credit allowance restored. en-us Mon, 22 Apr 2002 00:00:00 +0530 Fri, 06 Apr 2012 12:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109156 Modvat credit was treated as admissible where the duplicate invoice was lost in transit and credit was taken on the original invoice, and where endorsement of the invoice supported diversion of inputs to another unit after closure of the factory named in the invoice. The factual satisfaction recorded by the Assistant Commissioner on loss of the duplicate and the genuine business explanation was not displaced by the appellate authority with reasons. The objections were therefore procedural only and could not justify denial of credit; the Commissioner (Appeals) order was set aside and the credit allowance restored. Case-Laws Central Excise Mon, 22 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109156