https://www.taxtmi.com/caselaws?id=85695 Rule 57G(2A) allowed Modvat credit on the original invoice where the duplicate invoice had been misplaced, provided the Assistant Collector was satisfied. The Trade Notice procedure was only a method of regulating that satisfaction and did not create a separate substantive condition. Because the credit was taken during the transition period after amendment and there was no finding that the goods were not received or that duty had not been paid, denial of credit solely for non-observance of the Trade Notice procedure was unsustainable. The substantive benefit under the rule could not be defeated by a procedural lapse, and credit was admissible. en-us Tue, 30 Jul 1996 00:00:00 +0530 Sat, 06 Aug 2011 15:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85695 Rule 57G(2A) allowed Modvat credit on the original invoice where the duplicate invoice had been misplaced, provided the Assistant Collector was satisfied. The Trade Notice procedure was only a method of regulating that satisfaction and did not create a separate substantive condition. Because the credit was taken during the transition period after amendment and there was no finding that the goods were not received or that duty had not been paid, denial of credit solely for non-observance of the Trade Notice procedure was unsustainable. The substantive benefit under the rule could not be defeated by a procedural lapse, and credit was admissible. Case-Laws Central Excise Tue, 30 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85695