https://www.taxtmi.com/caselaws?id=115798 Modvat credit for inputs received from a job worker was admissible only on the prescribed duplicate challan or invoice copy, unless loss of that document was established. The assessee relied on a triplicate copy without producing proof that the duplicate copy was lost, so the statutory exception for alternate documents did not apply. The defect was not treated as a mere procedural irregularity because the rule itself controlled the document basis for credit. Credit on the triplicate copy was therefore impermissible, and the order allowing credit was set aside. en-us Mon, 29 Nov 2004 00:00:00 +0530 Mon, 04 Jun 2012 11:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115798 Modvat credit for inputs received from a job worker was admissible only on the prescribed duplicate challan or invoice copy, unless loss of that document was established. The assessee relied on a triplicate copy without producing proof that the duplicate copy was lost, so the statutory exception for alternate documents did not apply. The defect was not treated as a mere procedural irregularity because the rule itself controlled the document basis for credit. Credit on the triplicate copy was therefore impermissible, and the order allowing credit was set aside. Case-Laws Central Excise Mon, 29 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115798