Gate pass certified copy: fiscal credit not allowed where original GP1 is lost; no subsidiary GP1 issued on copies. Following amendments permitting endorsements on GP1 and to the Central Excise Rules, earlier instructions allowing credit on certified or authenticated copies of an original GP1 lost in transit are withdrawn. No Proforma/Modvat credit will be allowed based on certified copies or authenticated photocopies of the original GP1, and no subsidiary GP1 will be issued on the basis of such copies.