https://www.taxtmi.com/caselaws?id=117430 Modvat credit cannot be denied merely because the duplicate invoice was lost in transit where receipt and consumption of the duty-paid inputs are undisputed. The assessee had informed the jurisdictional Assistant Commissioner in writing, sought permission to take credit on the original invoice, and the department itself did not complete the verification contemplated by the Board circular. In these circumstances, rejection of credit only for non-production of an FIR, driver's affidavit, or prior formal permission was unjustified, and credit on the original invoice was allowed. en-us Tue, 07 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 16:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117430 Modvat credit cannot be denied merely because the duplicate invoice was lost in transit where receipt and consumption of the duty-paid inputs are undisputed. The assessee had informed the jurisdictional Assistant Commissioner in writing, sought permission to take credit on the original invoice, and the department itself did not complete the verification contemplated by the Board circular. In these circumstances, rejection of credit only for non-production of an FIR, driver's affidavit, or prior formal permission was unjustified, and credit on the original invoice was allowed. Case-Laws Central Excise Tue, 07 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117430