https://www.taxtmi.com/caselaws?id=1756 Cenvat credit was held admissible on a certified photocopy of the triplicate invoice because the inputs were received and used in manufacture, and the supplier's Range Superintendent verified the invoice particulars and duty payment. The assessee had also intimated the department about the loss of the original and duplicate copies. On these verified facts, credit could not be denied solely for reliance on a photocopy where documentary evidence established receipt of duty-paid inputs, and the penalty was unsustainable. en-us Wed, 07 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1756 Cenvat credit was held admissible on a certified photocopy of the triplicate invoice because the inputs were received and used in manufacture, and the supplier's Range Superintendent verified the invoice particulars and duty payment. The assessee had also intimated the department about the loss of the original and duplicate copies. On these verified facts, credit could not be denied solely for reliance on a photocopy where documentary evidence established receipt of duty-paid inputs, and the penalty was unsustainable. Case-Laws Central Excise Wed, 07 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1756