https://www.taxtmi.com/caselaws?id=113418 Credit on inputs could not be denied merely because the original duplicate duty-paying documents were reported lost, including where records were affected by fire. The Tribunal held that authenticated photocopies could not be rejected mechanically and that entitlement to credit had to be examined after proper verification of the receipt and use of inputs in manufacture of final products. It also noted that the show cause notice did not clearly explain the alleged irregular availment of credit. The matter was therefore remanded to the original authority for fresh determination of credit eligibility on the basis of the authenticated copies and supporting verification. en-us Thu, 01 Apr 2004 00:00:00 +0530 Sat, 05 May 2012 12:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113418 Credit on inputs could not be denied merely because the original duplicate duty-paying documents were reported lost, including where records were affected by fire. The Tribunal held that authenticated photocopies could not be rejected mechanically and that entitlement to credit had to be examined after proper verification of the receipt and use of inputs in manufacture of final products. It also noted that the show cause notice did not clearly explain the alleged irregular availment of credit. The matter was therefore remanded to the original authority for fresh determination of credit eligibility on the basis of the authenticated copies and supporting verification. Case-Laws Central Excise Thu, 01 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113418