https://www.taxtmi.com/caselaws?id=119301 The Appellate Tribunal CESTAT, New Delhi upheld the denial of Modvat credit to the appellant amounting to Rs. 30,060.88 due to the use of an extra copy of the invoice, which was found impermissible under the law. The appellant's claim that the original invoice was lost in a truck accident was unsubstantiated, as no FIR was filed, raising doubts. Despite a precedent allowing credit for a photocopy in certain circumstances, the lack of evidence of original invoice loss led to the dismissal of the appeal. The judgment stressed the importance of strict adherence to legal provisions for claiming Modvat credit. en-us Wed, 15 Sep 2004 00:00:00 +0530 Tue, 10 Jul 2012 12:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119301 The Appellate Tribunal CESTAT, New Delhi upheld the denial of Modvat credit to the appellant amounting to Rs. 30,060.88 due to the use of an extra copy of the invoice, which was found impermissible under the law. The appellant's claim that the original invoice was lost in a truck accident was unsubstantiated, as no FIR was filed, raising doubts. Despite a precedent allowing credit for a photocopy in certain circumstances, the lack of evidence of original invoice loss led to the dismissal of the appeal. The judgment stressed the importance of strict adherence to legal provisions for claiming Modvat credit. Case-Laws Central Excise Wed, 15 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119301