https://www.taxtmi.com/caselaws?id=85292 After amendment of Rule 57G, Modvat credit required production of the original duty-paying document, and a certified copy could be accepted only if it was issued as a specific substitute for the lost gate pass under the applicable circular or procedure. A mere attested photocopy was not enough, because it could not serve as a proper replacement for repeated or unrestricted use. On the facts, the assessee did not show that the copy relied upon had been duly certified in the required manner or that a proper request for such certification had been made, so credit was held inadmissible and the denial of credit was upheld. en-us Mon, 18 Mar 1996 00:00:00 +0530 Wed, 03 Aug 2011 18:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85292 After amendment of Rule 57G, Modvat credit required production of the original duty-paying document, and a certified copy could be accepted only if it was issued as a specific substitute for the lost gate pass under the applicable circular or procedure. A mere attested photocopy was not enough, because it could not serve as a proper replacement for repeated or unrestricted use. On the facts, the assessee did not show that the copy relied upon had been duly certified in the required manner or that a proper request for such certification had been made, so credit was held inadmissible and the denial of credit was upheld. Case-Laws Central Excise Mon, 18 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85292