https://www.taxtmi.com/caselaws?id=76831 Modvat credit required compliance with the prescribed documentary scheme under Rule 52A and Rule 57G of the Central Excise Rules, which generally called for the duplicate invoice. The original invoice could be used only where the duplicate copy was lost in transit and the Assistant Collector was satisfied on that factual basis. Because the assessee did not raise the loss plea before the original adjudicating authority, the Tribunal declined to entertain that new factual contention at the reference stage, and the disallowance of credit was maintained. en-us Thu, 07 Jan 2010 00:00:00 +0530 Thu, 09 Dec 2010 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76831 Modvat credit required compliance with the prescribed documentary scheme under Rule 52A and Rule 57G of the Central Excise Rules, which generally called for the duplicate invoice. The original invoice could be used only where the duplicate copy was lost in transit and the Assistant Collector was satisfied on that factual basis. Because the assessee did not raise the loss plea before the original adjudicating authority, the Tribunal declined to entertain that new factual contention at the reference stage, and the disallowance of credit was maintained. Case-Laws Central Excise Thu, 07 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76831