https://www.taxtmi.com/caselaws?id=205712 Credit on returned goods cannot be denied merely because the original invoice is missing if the assessee can otherwise prove receipt of the same goods, their duty-paid character, and that no double credit was taken. Supporting evidence is also needed to show that the buyer did not avail credit on the original invoice, or that any such credit was reversed, together with proof identifying the goods. Because collateral evidence could still be produced, the matter required fresh verification by the adjudicating authority, and the denial of credit was not sustained as a final conclusion. en-us Fri, 06 May 2011 00:00:00 +0530 Wed, 08 Jun 2011 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205712 Credit on returned goods cannot be denied merely because the original invoice is missing if the assessee can otherwise prove receipt of the same goods, their duty-paid character, and that no double credit was taken. Supporting evidence is also needed to show that the buyer did not avail credit on the original invoice, or that any such credit was reversed, together with proof identifying the goods. Because collateral evidence could still be produced, the matter required fresh verification by the adjudicating authority, and the denial of credit was not sustained as a final conclusion. Case-Laws Central Excise Fri, 06 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205712