https://www.taxtmi.com/caselaws?id=112914 The court allowed the appeal, overturning the denial of Modvat credit to the appellants amounting to Rs. 58,971.92 due to the loss of both original and duplicate copies of the transporter's invoice. The judge emphasized the appellants' efforts in reporting the loss, providing necessary documentation, and verifying the duty paid nature of the goods. The judge held that the right to claim Modvat credit should not be forfeited due to technical lapses like document loss. The impugned order was set aside, and the appellants were granted relief in accordance with the law. en-us Fri, 27 Feb 2004 00:00:00 +0530 Wed, 02 May 2012 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112914 The court allowed the appeal, overturning the denial of Modvat credit to the appellants amounting to Rs. 58,971.92 due to the loss of both original and duplicate copies of the transporter's invoice. The judge emphasized the appellants' efforts in reporting the loss, providing necessary documentation, and verifying the duty paid nature of the goods. The judge held that the right to claim Modvat credit should not be forfeited due to technical lapses like document loss. The impugned order was set aside, and the appellants were granted relief in accordance with the law. Case-Laws Central Excise Fri, 27 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112914