https://www.taxtmi.com/caselaws?id=91103 Modvat credit may be allowed on the strength of the original invoice where the duplicate copy is lost in transit, subject to verification by the jurisdictional authority. The relaxation under Rule 57G(2A), as clarified by the Board, can also apply in appropriate cases involving a manufacturer's depot receiving goods under Rule 52A and maintaining prescribed Modvat records. Because the scheme is beneficial and intended to grant input duty relief, a technical objection should not defeat credit where loss of the duplicate is supported by evidence. Credit was therefore permissible on proper scrutiny by the Assistant Commissioner. en-us Tue, 23 Sep 1997 00:00:00 +0530 Thu, 13 Oct 2011 17:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91103 Modvat credit may be allowed on the strength of the original invoice where the duplicate copy is lost in transit, subject to verification by the jurisdictional authority. The relaxation under Rule 57G(2A), as clarified by the Board, can also apply in appropriate cases involving a manufacturer's depot receiving goods under Rule 52A and maintaining prescribed Modvat records. Because the scheme is beneficial and intended to grant input duty relief, a technical objection should not defeat credit where loss of the duplicate is supported by evidence. Credit was therefore permissible on proper scrutiny by the Assistant Commissioner. Case-Laws Central Excise Tue, 23 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91103