https://www.taxtmi.com/caselaws?id=88445 Modvat credit could be examined where the prescribed duplicate invoice was lost, provided the duty-paid character of the goods was verified and the Rule 57G safeguards were satisfied. The later amendment and Notification No. 23/94 were treated as reflecting the same principle and as supporting consideration of credit on the original invoice, even where the goods had been received before the notification. The denial was therefore set aside and the claim was remanded for fresh decision on compliance with the prescribed conditions. en-us Tue, 25 Mar 1997 00:00:00 +0530 Sat, 17 Sep 2011 18:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88445 Modvat credit could be examined where the prescribed duplicate invoice was lost, provided the duty-paid character of the goods was verified and the Rule 57G safeguards were satisfied. The later amendment and Notification No. 23/94 were treated as reflecting the same principle and as supporting consideration of credit on the original invoice, even where the goods had been received before the notification. The denial was therefore set aside and the claim was remanded for fresh decision on compliance with the prescribed conditions. Case-Laws Central Excise Tue, 25 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88445