Modvat credit where invoices lack pre-printed copies permitted after verification of duty-paid character and safeguards against duplicate claims. Modvat credit may be allowed for invoices stamped rather than pre-printed during the transitional period before individual Commissionerate notices were issued, provided Assistant Commissioners verify the duty-paid character of goods under rule 57H of the Central Excise Rules, 1944, and both original and duplicate copies are presented for defacement to prevent duplicate credit.
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Provisions expressly mentioned in the judgment/order text.
Modvat credit where invoices lack pre-printed copies permitted after verification of duty-paid character and safeguards against duplicate claims.
Modvat credit may be allowed for invoices stamped rather than pre-printed during the transitional period before individual Commissionerate notices were issued, provided Assistant Commissioners verify the duty-paid character of goods under rule 57H of the Central Excise Rules, 1944, and both original and duplicate copies are presented for defacement to prevent duplicate credit.
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