https://www.taxtmi.com/caselaws?id=116084 Modvat credit could not be denied where duty-paid goods were received under invoices issued as original for buyers and the assessee showed that the duplicate copies were lost. Compliance with the procedure prescribed in Trade Notice No. 117/94 of the Chandigarh Commissionerate supported admissibility of credit. Since the receipt of duty-paid goods and the genuineness of the invoices were not in dispute, denial of credit solely because the available invoices were photostat copies marked as original for buyers was unsustainable. Credit was held admissible and consequential relief followed. en-us Mon, 29 Nov 2004 00:00:00 +0530 Thu, 07 Jun 2012 11:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116084 Modvat credit could not be denied where duty-paid goods were received under invoices issued as original for buyers and the assessee showed that the duplicate copies were lost. Compliance with the procedure prescribed in Trade Notice No. 117/94 of the Chandigarh Commissionerate supported admissibility of credit. Since the receipt of duty-paid goods and the genuineness of the invoices were not in dispute, denial of credit solely because the available invoices were photostat copies marked as original for buyers was unsustainable. Credit was held admissible and consequential relief followed. Case-Laws Central Excise Mon, 29 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116084