https://www.taxtmi.com/caselaws?id=188721 Credit on duty paid goods could not be denied merely because the original and duplicate invoices were lost in transit, where the goods were admittedly received and an extra copy of the invoice was available in the claimant's name. The entitlement turned on whether a duty-related document evidencing receipt of the goods could be verified on the facts, and the record showed that the invoice particulars and receipt of goods were not in dispute. On that basis, the absence of the original documents did not defeat credit, because the documentary claim remained otherwise verifiable. en-us Tue, 21 Feb 2006 00:00:00 +0530 Wed, 14 Dec 2016 16:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188721 Credit on duty paid goods could not be denied merely because the original and duplicate invoices were lost in transit, where the goods were admittedly received and an extra copy of the invoice was available in the claimant's name. The entitlement turned on whether a duty-related document evidencing receipt of the goods could be verified on the facts, and the record showed that the invoice particulars and receipt of goods were not in dispute. On that basis, the absence of the original documents did not defeat credit, because the documentary claim remained otherwise verifiable. Case-Laws Central Excise Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188721