Original invoices not required for Cenvat Credit refund where duty paid and receipt proved | Rule 9 Cenvat Credit Rules, 2004 : CESTAT (Hyderabad)
The Tribunal ruled that the absence of original invoices does not preclude a Cenvat Credit refund if the duty has been paid and the capital goods receipt is established, prioritising substantive eligibility over technical documentation. This protects taxpayers who can substantiate purchases despite missing original paperwork.