https://www.taxtmi.com/caselaws?id=209218 Cenvat credit could not be denied when duty-paid inputs were received in the factory and their receipt, manufacturer-issued invoice, and use were undisputed, even though the original invoice was lost in transit and only a xerox copy was produced. The Tribunal treated Rule 9 of the Cenvat Credit Rules, 2004 as not requiring rigid insistence on the original document where substantive entitlement was established and an FIR had been lodged for the loss. On that basis, the denial was set aside and the credit claim was allowed. en-us Tue, 08 Feb 2011 00:00:00 +0530 Fri, 26 Jul 2013 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209218 Cenvat credit could not be denied when duty-paid inputs were received in the factory and their receipt, manufacturer-issued invoice, and use were undisputed, even though the original invoice was lost in transit and only a xerox copy was produced. The Tribunal treated Rule 9 of the Cenvat Credit Rules, 2004 as not requiring rigid insistence on the original document where substantive entitlement was established and an FIR had been lodged for the loss. On that basis, the denial was set aside and the credit claim was allowed. Case-Laws Central Excise Tue, 08 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209218