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of <h1>Appeal remanded for Modvat credit scrutiny. Board Circular cited for lost duplicate copies transit credit.</h1> The appeal is disposed of, remanding the matter to the Assistant Commissioner for proper scrutiny and verification regarding Modvat credit on the original ... Modvat/Cenvat - Duty paying document The issue in the case is related to Modvat credit. The Assistant Commissioner rejected permission for Modvat credit on original invoice due to loss of duplicate copy in transit. The appellant cited a Board's Circular allowing credit in such cases. The matter is remanded to the Assistant Commissioner for proper scrutiny and verification, providing an opportunity to the party. The appeal is disposed of accordingly.
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