https://www.taxtmi.com/caselaws?id=35409 The Appellate Tribunal CESTAT, Ahmedabad, rejected the Revenue's appeal against the Commissioner (Appeals) order allowing Cenvat credit based on an attested zerox copy of a triplicate invoice despite the loss of original/duplicate invoices. The Tribunal held that reliance on the authenticated Xerox copy to prove duty payment and receipt of goods was acceptable, emphasizing that denying Modvat credit due to document loss would be unjust. The decision underscored the importance of considering efforts to authenticate copies and meet substantive credit requirements, aligning with past rulings and avoiding disproportionate penalties for procedural irregularities. The respondent's cross-objections were also disposed of in the same decision. en-us Thu, 21 Aug 2008 00:00:00 +0530 Thu, 04 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35409 The Appellate Tribunal CESTAT, Ahmedabad, rejected the Revenue's appeal against the Commissioner (Appeals) order allowing Cenvat credit based on an attested zerox copy of a triplicate invoice despite the loss of original/duplicate invoices. The Tribunal held that reliance on the authenticated Xerox copy to prove duty payment and receipt of goods was acceptable, emphasizing that denying Modvat credit due to document loss would be unjust. The decision underscored the importance of considering efforts to authenticate copies and meet substantive credit requirements, aligning with past rulings and avoiding disproportionate penalties for procedural irregularities. The respondent's cross-objections were also disposed of in the same decision. Case-Laws Central Excise Thu, 21 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35409