Modvat credit eligibility clarified: prevent reversal where duplicate and original invoices are available and premises conditions are satisfied. Clarification that Modvat credit cannot be claimed without possession of the original or duplicate 52A/57G invoice and that registration is valid only for premises specified in the registration certificate; where premises requirements are met, no penal action need be taken for past periods and Modvat credit need not be reversed if both original and duplicate invoices are available and defaced by the jurisdictional Range Superintendent.
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Provisions expressly mentioned in the judgment/order text.
Modvat credit eligibility clarified: prevent reversal where duplicate and original invoices are available and premises conditions are satisfied.
Clarification that Modvat credit cannot be claimed without possession of the original or duplicate 52A/57G invoice and that registration is valid only for premises specified in the registration certificate; where premises requirements are met, no penal action need be taken for past periods and Modvat credit need not be reversed if both original and duplicate invoices are available and defaced by the jurisdictional Range Superintendent.
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