https://www.taxtmi.com/caselaws?id=34873 Modvat credit could not be denied merely because the original and duplicate invoices were lost in transit, where the assessee produced a certified copy issued by the jurisdictional Superintendent and the department did not dispute receipt of the inputs, their use in manufacture, or their duty-paid character. Although Rule 57G of the Central Excise Rules, 1944 and Rule 52A(3) contemplate production of the original invoice or, failing that, the duplicate, the Court treated the certified copy as sufficient on these facts and upheld the allowance of credit. It further noted that no substantial question of law arose from the revenue's challenge. en-us Fri, 05 Jan 2007 00:00:00 +0530 Fri, 06 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34873 Modvat credit could not be denied merely because the original and duplicate invoices were lost in transit, where the assessee produced a certified copy issued by the jurisdictional Superintendent and the department did not dispute receipt of the inputs, their use in manufacture, or their duty-paid character. Although Rule 57G of the Central Excise Rules, 1944 and Rule 52A(3) contemplate production of the original invoice or, failing that, the duplicate, the Court treated the certified copy as sufficient on these facts and upheld the allowance of credit. It further noted that no substantial question of law arose from the revenue's challenge. Case-Laws Central Excise Fri, 05 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34873