https://www.taxtmi.com/caselaws?id=87035 Modvat credit on original invoices was available only where the duplicate copy had been lost and the claim was satisfied by the Assistant Commissioner, with prompt written intimation to the Superintendent for verification. Because the transporter copy was said to have been misplaced in the factory rather than lost in transit, no intimation was given to the jurisdictional Superintendent, and the request was made long after receipt of the inputs, the prescribed conditions were not met. Credit was therefore not admissible on the basis of the original invoices, and the denial of credit was sustained. en-us Thu, 03 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 13:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87035 Modvat credit on original invoices was available only where the duplicate copy had been lost and the claim was satisfied by the Assistant Commissioner, with prompt written intimation to the Superintendent for verification. Because the transporter copy was said to have been misplaced in the factory rather than lost in transit, no intimation was given to the jurisdictional Superintendent, and the request was made long after receipt of the inputs, the prescribed conditions were not met. Credit was therefore not admissible on the basis of the original invoices, and the denial of credit was sustained. Case-Laws Central Excise Thu, 03 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87035