https://www.taxtmi.com/caselaws?id=250374 CENVAT credit was unavailable where the assessee relied on extra copies and photocopies of duty-paid documents that were not the statutorily prescribed documents. The scheme required strict compliance with the documentary conditions for claiming fiscal benefit, and the absence of prescribed documents meant no vested entitlement to credit. The argument that the defect was merely procedural and could be cured by substantial compliance was rejected. Credit was therefore denied because the claim was not supported by documents recognised by law, and the denial of credit was sustained. en-us Tue, 13 May 2014 00:00:00 +0530 Mon, 12 Jan 2015 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250374 CENVAT credit was unavailable where the assessee relied on extra copies and photocopies of duty-paid documents that were not the statutorily prescribed documents. The scheme required strict compliance with the documentary conditions for claiming fiscal benefit, and the absence of prescribed documents meant no vested entitlement to credit. The argument that the defect was merely procedural and could be cured by substantial compliance was rejected. Credit was therefore denied because the claim was not supported by documents recognised by law, and the denial of credit was sustained. Case-Laws Central Excise Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250374