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2010 (3) TMI 63 - PUNJAB & HARYANA HIGH COURTCenvat / Modvat credit - Disallowance of modvat credit – duty payment document – credit availed on original invoice in the absence of duplicate invoice - held that - It is not the case of the Department that Modvat credit was claimed on the basis of any forged or fraudulent modvatable invoice. Moreover, there is no dispute with regard to the duty paid and the nature of inputs received by the respondent and the utilization of the same by them in the manufacture of their final product. Thus, as there was no loss of Revenue and the Modvat credit was claimed on the basis of original invoice – credit allowed
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