In Capital Shoes Factories Ltd. Vs. Traveler Kids Inc., GR No. G.R. No. 200065, September 24, 2014, the Supreme Court held that a denied exhibit may be admitted to form part of the testimony of the witness.
“The transcripts of stenographic notes (TSNs) clearly show that Chiu convincingly explained that CSFL usually prepared two (2) copies of invoices for a particular transaction, giving one copy to a client and retaining the other copy. The Court combed through her testimony and found nothing that would indicate that the documents offered were mere photocopies. She remained firm and consistent with her statement that the subject invoices were duplicate originals as they were prepared at the same time. The Court sees no reason why Section 4(b), Rule 130 of the Rules of Court should not apply. At any rate, those exhibits can be admitted as part of the testimony of Chiu.”