https://www.taxtmi.com/caselaws?id=204498 The appellate authority overturned the denial of MODVAT credit and refund claim rejection, emphasizing substantial compliance by the assessees despite missing original documents. Verification challenges due to time lapse were addressed, confirming receipt and use of goods, allowing credit based on photocopies. The judge stressed that lack of original documents should not hinder credit entitlement when duty payment and utilization were proven. en-us Wed, 07 Jul 2010 00:00:00 +0530 Fri, 27 May 2011 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204498 The appellate authority overturned the denial of MODVAT credit and refund claim rejection, emphasizing substantial compliance by the assessees despite missing original documents. Verification challenges due to time lapse were addressed, confirming receipt and use of goods, allowing credit based on photocopies. The judge stressed that lack of original documents should not hinder credit entitlement when duty payment and utilization were proven. Case-Laws Customs Wed, 07 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204498