https://www.taxtmi.com/caselaws?id=85519 Modvat credit could not be denied where the original invoice was lost in transit, because the loss of documents was a recognised contingency and credit could be regularised on certified copies or an indemnity bond after verification. The authorities had erred in treating the procedural lapse as incurable before amendment of Rule 57G. Credit was also not barred merely because of an alleged mismatch between the gate pass and invoice, since the endorsed gate pass linked the inputs to the original manufacturer and receipt of the goods was established. Credit was therefore to be allowed after documentary verification. en-us Thu, 11 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 15:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85519 Modvat credit could not be denied where the original invoice was lost in transit, because the loss of documents was a recognised contingency and credit could be regularised on certified copies or an indemnity bond after verification. The authorities had erred in treating the procedural lapse as incurable before amendment of Rule 57G. Credit was also not barred merely because of an alleged mismatch between the gate pass and invoice, since the endorsed gate pass linked the inputs to the original manufacturer and receipt of the goods was established. Credit was therefore to be allowed after documentary verification. Case-Laws Central Excise Thu, 11 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85519