https://www.taxtmi.com/caselaws?id=91690 Modvat credit on capital goods depended on compliance with the documentary requirements under Rules 57T(3) and 57G(2)(a). Where the duplicate invoice was unavailable, the original invoice could be accepted only if the loss was satisfactorily explained and the proper officer was satisfied. On the first set of invoices, late intimation, no supporting evidence of loss in transit, and no adequate basis for accepting the original invoice justified denial of credit. On the second matter, prompt notice with supporting material, including a police report, required a fresh inquiry into the genuineness of the transaction and the private records, so credit could be reconsidered if the transaction was found genuine. en-us Mon, 09 Nov 1998 00:00:00 +0530 Thu, 20 Oct 2011 12:22:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91690 Modvat credit on capital goods depended on compliance with the documentary requirements under Rules 57T(3) and 57G(2)(a). Where the duplicate invoice was unavailable, the original invoice could be accepted only if the loss was satisfactorily explained and the proper officer was satisfied. On the first set of invoices, late intimation, no supporting evidence of loss in transit, and no adequate basis for accepting the original invoice justified denial of credit. On the second matter, prompt notice with supporting material, including a police report, required a fresh inquiry into the genuineness of the transaction and the private records, so credit could be reconsidered if the transaction was found genuine. Case-Laws Central Excise Mon, 09 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91690