https://www.taxtmi.com/caselaws?id=170149 Cenvat credit may be sustained where the duplicate invoice is lost in transit, the jurisdictional Assistant Commissioner is informed, and credit is taken on the original invoice, provided there is no finding that the goods were not received or duty was not paid. A delayed Part II entry will not by itself defeat credit if receipt of duty-paid goods was entered in Part I within time and the omission is merely clerical. The stated principle is that substantial compliance with the credit provisions prevails over procedural lapses when the statutory conditions of receipt and accounting are met. en-us Thu, 06 Jan 2011 00:00:00 +0530 Mon, 18 May 2015 12:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170149 Cenvat credit may be sustained where the duplicate invoice is lost in transit, the jurisdictional Assistant Commissioner is informed, and credit is taken on the original invoice, provided there is no finding that the goods were not received or duty was not paid. A delayed Part II entry will not by itself defeat credit if receipt of duty-paid goods was entered in Part I within time and the omission is merely clerical. The stated principle is that substantial compliance with the credit provisions prevails over procedural lapses when the statutory conditions of receipt and accounting are met. Case-Laws Central Excise Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170149