https://www.taxtmi.com/caselaws?id=87606 Modvat credit was treated as admissible on the original invoice where the duty-paid goods had been received in the factory and the duplicate transporter's copy had been lost. The Tribunal viewed Notification No. 23/94-C.E. (N.T.) as clarificatory, intended to address situations in which the duplicate copy was unavailable, particularly in the early period of the Modvat scheme. It distinguished the Madras High Court ruling relied on by the Revenue as involving a different notification and different facts, and found the other cited authority inapplicable. The operative result was recognition of credit on the original invoice in these circumstances. en-us Mon, 03 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 11:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87606 Modvat credit was treated as admissible on the original invoice where the duty-paid goods had been received in the factory and the duplicate transporter's copy had been lost. The Tribunal viewed Notification No. 23/94-C.E. (N.T.) as clarificatory, intended to address situations in which the duplicate copy was unavailable, particularly in the early period of the Modvat scheme. It distinguished the Madras High Court ruling relied on by the Revenue as involving a different notification and different facts, and found the other cited authority inapplicable. The operative result was recognition of credit on the original invoice in these circumstances. Case-Laws Central Excise Mon, 03 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87606