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2007 (1) TMI 183 - MADHYA PRADESH HIGH COURTCenvat / Modvat – Duty Paying Documents – Valid Documents – Loss of original and duplicate copies of Invoice - held that - Though Rule 52A in Sub. R. 3 lays down requirement of production of original and in absence thereof, a duplicate, one cannot oblivious of the fact that in some cases if original and the duplicate, both are lost, the claim cannot be defeated especially when department did not dispute receipt of the goods, their use in the manufacture of final product and duty paid character of inputs. Since the duty was paid for the inputs and inputs were used in captive consumption for manufacture of final product, merely because original and duplicate copy as required by Rule 52A, C, (i)(ii) were lost, the claim could not have been defeated especially when certified copy duly issued by the jurisdictional Superintendent was produced – credit allowed
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