https://www.taxtmi.com/caselaws?id=113887 Modvat credit cannot be denied merely because duplicate invoices or challans are unavailable if the inputs were admittedly received and used in the factory and the assessee can prove receipt by reliable supporting evidence. The relevant enquiry is whether the duplicate duty-paying documents were lost before production before the excise authorities, in which case the loss is treated as occurring in transit. On that basis, original invoices, together with collateral evidence of receipt, were sufficient to support credit under the Modvat scheme, including challans governed by Rule 57F. en-us Thu, 20 May 2004 00:00:00 +0530 Wed, 09 May 2012 10:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113887 Modvat credit cannot be denied merely because duplicate invoices or challans are unavailable if the inputs were admittedly received and used in the factory and the assessee can prove receipt by reliable supporting evidence. The relevant enquiry is whether the duplicate duty-paying documents were lost before production before the excise authorities, in which case the loss is treated as occurring in transit. On that basis, original invoices, together with collateral evidence of receipt, were sufficient to support credit under the Modvat scheme, including challans governed by Rule 57F. Case-Laws Central Excise Thu, 20 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113887