https://www.taxtmi.com/caselaws?id=85524 Modvat credit required submission of original duty-paying documents under amended Rule 57G(4), operative from 1 February 1990. Credit claimed on a photocopy of a gate pass, where the original was reported lost, did not satisfy that mandatory documentary condition and was therefore inadmissible. A precedent concerning the pre-amendment rule could not govern the claim because the earlier provision did not require production of the original document. The amended requirement controlled, resulting in sustenance of the credit disallowance. en-us Mon, 15 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 16:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85524 Modvat credit required submission of original duty-paying documents under amended Rule 57G(4), operative from 1 February 1990. Credit claimed on a photocopy of a gate pass, where the original was reported lost, did not satisfy that mandatory documentary condition and was therefore inadmissible. A precedent concerning the pre-amendment rule could not govern the claim because the earlier provision did not require production of the original document. The amended requirement controlled, resulting in sustenance of the credit disallowance. Case-Laws Central Excise Mon, 15 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85524