https://www.taxtmi.com/caselaws?id=122196 Modvat credit could not be denied solely because the duplicate invoice was not produced where the assessee claimed it was lost in transit and sought credit on the original invoice. Credit under the invoice-based scheme was permissible on the original invoice, subject to the Assistant Commissioner's satisfaction, and a Board circular confirmed that position after the amendment. The assessee had filed an affidavit and asked to regularise the claim, but the department rejected the credit without seeking further curing evidence or guiding compliance. On these facts, the technical objection was held insufficient, and credit on the original invoice was allowed. en-us Wed, 10 Jan 2007 00:00:00 +0530 Thu, 09 Aug 2012 13:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122196 Modvat credit could not be denied solely because the duplicate invoice was not produced where the assessee claimed it was lost in transit and sought credit on the original invoice. Credit under the invoice-based scheme was permissible on the original invoice, subject to the Assistant Commissioner's satisfaction, and a Board circular confirmed that position after the amendment. The assessee had filed an affidavit and asked to regularise the claim, but the department rejected the credit without seeking further curing evidence or guiding compliance. On these facts, the technical objection was held insufficient, and credit on the original invoice was allowed. Case-Laws Central Excise Wed, 10 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122196