https://www.taxtmi.com/caselaws?id=94016 Entitlement to Modvat credit was recognised on the basis of the original invoice where the duplicate copy had been lost in transit, provided the loss was satisfactorily established. The Tribunal applied the Larger Bench ruling on Rule 57G of the Central Excise Rules, 1944 and held that this principle supported a prima facie case for interim relief against recovery of the duty demand. On that footing, the request for waiver of pre-deposit and stay of recovery was allowed unconditionally in favour of the assessee. en-us Thu, 24 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 14:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94016 Entitlement to Modvat credit was recognised on the basis of the original invoice where the duplicate copy had been lost in transit, provided the loss was satisfactorily established. The Tribunal applied the Larger Bench ruling on Rule 57G of the Central Excise Rules, 1944 and held that this principle supported a prima facie case for interim relief against recovery of the duty demand. On that footing, the request for waiver of pre-deposit and stay of recovery was allowed unconditionally in favour of the assessee. Case-Laws Central Excise Thu, 24 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94016