https://www.taxtmi.com/caselaws?id=113803 Modvat credit may be supported by photocopies of invoices and related documents where the originals are lost, if the loss is substantiated and the available records establish duty payment and receipt of inputs. The text notes supporting evidence such as a driver's statement, a photocopy of the FIR, and a certificate from the jurisdictional Central Excise officer confirming the correctness of the documents and their use in manufacture. It further notes that the department did not dispute the duty-paid character or utilisation of the inputs, and refers to Board Circular No. 441/7/99-CX dated 23-2-99 as supporting credit on available copies. en-us Mon, 19 Jan 2004 00:00:00 +0530 Tue, 08 May 2012 14:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113803 Modvat credit may be supported by photocopies of invoices and related documents where the originals are lost, if the loss is substantiated and the available records establish duty payment and receipt of inputs. The text notes supporting evidence such as a driver's statement, a photocopy of the FIR, and a certificate from the jurisdictional Central Excise officer confirming the correctness of the documents and their use in manufacture. It further notes that the department did not dispute the duty-paid character or utilisation of the inputs, and refers to Board Circular No. 441/7/99-CX dated 23-2-99 as supporting credit on available copies. Case-Laws Central Excise Mon, 19 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113803