https://www.taxtmi.com/caselaws?id=87909 Rule 57G recognised invoices issued under Rule 52A as valid documents for Modvat credit, but that reference carried the procedural condition in Rule 52A(3) that the duplicate copy was the copy to be used for credit. A later notification permitting credit on invoices or other documents did not remove that copy-specific requirement. On the stated facts, original invoice copies were therefore not valid duty paying documents for Modvat credit, and the credit disallowance was upheld. en-us Fri, 19 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 17:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87909 Rule 57G recognised invoices issued under Rule 52A as valid documents for Modvat credit, but that reference carried the procedural condition in Rule 52A(3) that the duplicate copy was the copy to be used for credit. A later notification permitting credit on invoices or other documents did not remove that copy-specific requirement. On the stated facts, original invoice copies were therefore not valid duty paying documents for Modvat credit, and the credit disallowance was upheld. Case-Laws Central Excise Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87909