https://www.taxtmi.com/caselaws?id=758 Modvat credit under Rule 57G and Rule 57G(2A) of the Central Excise Rules was not to be denied merely because the duplicate invoice copy was unavailable. Where the invoice was duty-paid, the receipt of goods was undisputed, and the inputs were used in manufacture of final products, the substantive conditions of the credit scheme were treated as satisfied. On that basis, credit on the original invoice was allowable and the disallowance was unsustainable. en-us Wed, 08 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758 Modvat credit under Rule 57G and Rule 57G(2A) of the Central Excise Rules was not to be denied merely because the duplicate invoice copy was unavailable. Where the invoice was duty-paid, the receipt of goods was undisputed, and the inputs were used in manufacture of final products, the substantive conditions of the credit scheme were treated as satisfied. On that basis, credit on the original invoice was allowable and the disallowance was unsustainable. Case-Laws Central Excise Wed, 08 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758