https://www.taxtmi.com/caselaws?id=247979 Modvat credit could not be denied merely because the duplicate copy of the invoice was not produced and there was an alleged break in correlation between factory and depot documents. The inputs were received and used in manufacture, duty payment was undisputed, and the missing duplicate invoice was treated as a curable technical defect. Relying on its earlier decision in the same assessee's case, the Tribunal held that the credit was allowable and the denial of credit was unsustainable. en-us Thu, 06 Mar 2014 00:00:00 +0530 Wed, 28 May 2014 13:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247979 Modvat credit could not be denied merely because the duplicate copy of the invoice was not produced and there was an alleged break in correlation between factory and depot documents. The inputs were received and used in manufacture, duty payment was undisputed, and the missing duplicate invoice was treated as a curable technical defect. Relying on its earlier decision in the same assessee's case, the Tribunal held that the credit was allowable and the denial of credit was unsustainable. Case-Laws Central Excise Thu, 06 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247979