https://www.taxtmi.com/caselaws?id=365138 The appeal was successful as the court allowed the availability of cenvat credit based on the quadruplicate copy of the invoice, despite the absence of the duplicate copy. The appellant, a manufacturer, obtained the quadruplicate copy after losing the duplicate and presented it along with an affidavit confirming receipt of the inputs. The court relied on previous Tribunal decisions permitting cenvat credit based on secondary evidence like the quadruplicate copy, citing relevant case law. The impugned order denying the credit was overturned, aligning with established precedents. 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 The appeal was successful as the court allowed the availability of cenvat credit based on the quadruplicate copy of the invoice, despite the absence of the duplicate copy. The appellant, a manufacturer, obtained the quadruplicate copy after losing the duplicate and presented it along with an affidavit confirming receipt of the inputs. The court relied on previous Tribunal decisions permitting cenvat credit based on secondary evidence like the quadruplicate copy, citing relevant case law. The impugned order denying the credit was overturned, aligning with established precedents. Case-Laws Central Excise Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365138