https://www.taxtmi.com/caselaws?id=85524 The amended Rule 57G(4), effective from 1-2-1990, required original duty-paying documents to be filed with the return for Modvat credit, so credit could not be taken on a photocopy even if the original gate pass was said to be lost. The earlier precedent relied on by the assessee was inapplicable because it arose under the pre-amendment rule, when the requirement of originals was absent. The article therefore states that the statutory condition of originals governed the claim and the photocopy-based credit was not admissible under the amended regime. 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 The amended Rule 57G(4), effective from 1-2-1990, required original duty-paying documents to be filed with the return for Modvat credit, so credit could not be taken on a photocopy even if the original gate pass was said to be lost. The earlier precedent relied on by the assessee was inapplicable because it arose under the pre-amendment rule, when the requirement of originals was absent. The article therefore states that the statutory condition of originals governed the claim and the photocopy-based credit was not admissible under the amended regime. Case-Laws Central Excise Mon, 15 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85524