https://www.taxtmi.com/caselaws?id=85325 Rule 52A required the duplicate copy of the manufacturer's invoice for Modvat credit, and that specific document requirement could not be diluted by the notification relied on. Rule 57G(2A) permitted acceptance of the original invoice only in the manner expressly provided where the duplicate was lost, but that procedure was not followed before the proper authority. Credit taken on the original invoice copy was therefore not in accordance with the prescribed Modvat documentation and was inadmissible in law. en-us Fri, 19 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 12:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85325 Rule 52A required the duplicate copy of the manufacturer's invoice for Modvat credit, and that specific document requirement could not be diluted by the notification relied on. Rule 57G(2A) permitted acceptance of the original invoice only in the manner expressly provided where the duplicate was lost, but that procedure was not followed before the proper authority. Credit taken on the original invoice copy was therefore not in accordance with the prescribed Modvat documentation and was inadmissible in law. Case-Laws Central Excise Fri, 19 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85325