https://www.taxtmi.com/caselaws?id=115374 Transitional Modvat credit under Rule 57H cannot be denied solely because duplicate invoice copies are unavailable when the original invoices are produced and receipt, duty payment, and use of inputs are undisputed. The note treats the missing duplicate copies as a technical defect, not a substantive bar to credit. It also states that personal penalty is not justified where the claim concerns transitional credit only and no deliberate contravention is established. On that basis, the impugned order was set aside and consequential relief followed. 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 cannot be denied solely because duplicate invoice copies are unavailable when the original invoices are produced and receipt, duty payment, and use of inputs are undisputed. The note treats the missing duplicate copies as a technical defect, not a substantive bar to credit. It also states that personal penalty is not justified where the claim concerns transitional credit only and no deliberate contravention is established. On that basis, the impugned order was set aside and consequential relief followed. Case-Laws Central Excise Wed, 11 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115374