Request for allowing modvat on the basis of the original copy of the invoice in case where the duplicate copy of the invoice is lost in transit should be disposed of within one month
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MODVAT credit on original invoice allowed where duplicate lost; requests must be disposed within one month. Requests to claim MODVAT credit on the basis of the original invoice where the duplicate copy has been lost in transit are allowable if the Assistant Commissioner of Central Excise is satisfied the duplicate was lost; such requests must be disposed of within one month of submission.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
MODVAT credit on original invoice allowed where duplicate lost; requests must be disposed within one month.
Requests to claim MODVAT credit on the basis of the original invoice where the duplicate copy has been lost in transit are allowable if the Assistant Commissioner of Central Excise is satisfied the duplicate was lost; such requests must be disposed of within one month of submission.
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