https://www.taxtmi.com/caselaws?id=86381 Modvat credit on capital goods could not be denied merely because the assessee produced the original invoice instead of the duplicate copy. Rule 57G(2A) allowed credit on the original invoice where the duplicate had been lost in transit, subject to the Assistant Commissioner's satisfaction, and Rule 57T(3) required only an invoice, bill of entry or similar document evidencing duty payment. As the assessee produced the original invoice as supporting evidence, insistence on the duplicate copy was not an absolute condition and denial of credit was unsustainable. en-us Thu, 30 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 14:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86381 Modvat credit on capital goods could not be denied merely because the assessee produced the original invoice instead of the duplicate copy. Rule 57G(2A) allowed credit on the original invoice where the duplicate had been lost in transit, subject to the Assistant Commissioner's satisfaction, and Rule 57T(3) required only an invoice, bill of entry or similar document evidencing duty payment. As the assessee produced the original invoice as supporting evidence, insistence on the duplicate copy was not an absolute condition and denial of credit was unsustainable. Case-Laws Central Excise Thu, 30 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86381