https://www.taxtmi.com/caselaws?id=116763 Modvat credit on capital goods cannot be denied solely because the duplicate invoice is unavailable where receipt of the goods in the factory and duty payment are otherwise established. The record here showed receipt through transport documents, goods receipt records, sales tax permit, affidavits and departmental correspondence, and those factual findings were not rebutted by contrary evidence. A show cause notice based only on circumstantial material, without proper verification, was held unsustainable. On that basis, the duplicate invoice defect was treated as insufficient to disallow credit, and the Revenue's challenge failed. en-us Fri, 25 Nov 2005 00:00:00 +0530 Sat, 16 Jun 2012 14:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116763 Modvat credit on capital goods cannot be denied solely because the duplicate invoice is unavailable where receipt of the goods in the factory and duty payment are otherwise established. The record here showed receipt through transport documents, goods receipt records, sales tax permit, affidavits and departmental correspondence, and those factual findings were not rebutted by contrary evidence. A show cause notice based only on circumstantial material, without proper verification, was held unsustainable. On that basis, the duplicate invoice defect was treated as insufficient to disallow credit, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 25 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116763