https://www.taxtmi.com/caselaws?id=115374 Transitional Modvat credit under Rule 57H was available despite non-production of duplicate invoice copies where original invoices established receipt of inputs, duty payment and use in the factory. The missing duplicate copies constituted a technical documentation defect because credit had not been availed when the inputs were received. Personal penalty was unwarranted for a transitional-credit claim in the absence of deliberate contravention; an inadmissible claim, if any, should be rejected rather than penalised. The denial of credit and equal penalty were therefore unsustainable, with consequential relief. en-us Wed, 11 May 2005 00:00:00 +0530 Tue, 29 May 2012 11:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115374 Transitional Modvat credit under Rule 57H was available despite non-production of duplicate invoice copies where original invoices established receipt of inputs, duty payment and use in the factory. The missing duplicate copies constituted a technical documentation defect because credit had not been availed when the inputs were received. Personal penalty was unwarranted for a transitional-credit claim in the absence of deliberate contravention; an inadmissible claim, if any, should be rejected rather than penalised. The denial of credit and equal penalty were therefore unsustainable, with consequential relief. Case-Laws Central Excise Wed, 11 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115374