https://www.taxtmi.com/caselaws?id=365138 Cenvat credit was held admissible on the basis of a quadruplicate invoice where the duplicate copy was lost, because reliable secondary evidence supported receipt of the inputs. The Tribunal treated the quadruplicate copy, supplier records and an affidavit as sufficient proof, and applied the principle that secondary evidence is admissible when primary evidence is unavailable. It also relied on earlier Tribunal rulings accepting extra invoice copies in similar circumstances. The denial of credit was therefore set aside. en-us Fri, 03 Aug 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365138 Cenvat credit was held admissible on the basis of a quadruplicate invoice where the duplicate copy was lost, because reliable secondary evidence supported receipt of the inputs. The Tribunal treated the quadruplicate copy, supplier records and an affidavit as sufficient proof, and applied the principle that secondary evidence is admissible when primary evidence is unavailable. It also relied on earlier Tribunal rulings accepting extra invoice copies in similar circumstances. The denial of credit was therefore set aside. Case-Laws Central Excise Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365138