https://www.taxtmi.com/caselaws?id=46084 Modvat credit may be allowed on cash memos where reliable proof shows they were issued as duplicate copies for credit availment, because such documents can satisfy the documentary requirements under the Central Excise Rules. The Tribunal accepted a certificate from the issuer confirming that the cash memos were duplicate copies for Modvat purposes, and no material was produced to dislodge that factual finding. On that basis, the credit was rightly allowed and the Revenue's challenge failed. en-us Wed, 07 Nov 2001 00:00:00 +0530 Thu, 15 Jul 2010 16:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46084 Modvat credit may be allowed on cash memos where reliable proof shows they were issued as duplicate copies for credit availment, because such documents can satisfy the documentary requirements under the Central Excise Rules. The Tribunal accepted a certificate from the issuer confirming that the cash memos were duplicate copies for Modvat purposes, and no material was produced to dislodge that factual finding. On that basis, the credit was rightly allowed and the Revenue's challenge failed. Case-Laws Central Excise Wed, 07 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46084