https://www.taxtmi.com/caselaws?id=86256 Modvat credit under Rule 57G(2A) could be claimed on the original invoice where the duplicate copy was lost in transit, subject to the Assistant Collector's satisfaction. That satisfaction requirement did not amount to a need for prior permission before availing credit. The authority was expected to conduct an enquiry, including verification from the originating range, before rejecting the claim. Refusal to accept the plea of loss without any enquiry was improper, so denial of credit on the existing record was unsustainable and the matter was remanded for de novo decision. en-us Mon, 14 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 17:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86256 Modvat credit under Rule 57G(2A) could be claimed on the original invoice where the duplicate copy was lost in transit, subject to the Assistant Collector's satisfaction. That satisfaction requirement did not amount to a need for prior permission before availing credit. The authority was expected to conduct an enquiry, including verification from the originating range, before rejecting the claim. Refusal to accept the plea of loss without any enquiry was improper, so denial of credit on the existing record was unsustainable and the matter was remanded for de novo decision. Case-Laws Central Excise Mon, 14 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86256