https://www.taxtmi.com/caselaws?id=797719 Cenvat credit supported by photocopies of invoices remains available where loss of the originals is satisfactorily explained and independent verification establishes duty payment, receipt and use of goods, recipient identity, and substantive eligibility. A procedural deficiency in prescribed documentation does not defeat genuine credit absent fraud, manipulation, or duplicate availment. Credit reversed following an audit objection is not conclusively inadmissible; a subsequent refund or re-credit claim requires independent assessment on its merits under the applicable statutory framework. The absence of an earlier appellate order does not itself bar refund of substantively eligible credit. en-us Tue, 25 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797719 Cenvat credit supported by photocopies of invoices remains available where loss of the originals is satisfactorily explained and independent verification establishes duty payment, receipt and use of goods, recipient identity, and substantive eligibility. A procedural deficiency in prescribed documentation does not defeat genuine credit absent fraud, manipulation, or duplicate availment. Credit reversed following an audit objection is not conclusively inadmissible; a subsequent refund or re-credit claim requires independent assessment on its merits under the applicable statutory framework. The absence of an earlier appellate order does not itself bar refund of substantively eligible credit. Case-Laws Central Excise Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797719