https://www.taxtmi.com/caselaws?id=94726 Modvat credit was allowed only on the duplicate invoice prescribed by the rules; use of the original invoice was permissible only if the duplicate copy had been lost in transit and the jurisdictional Assistant Commissioner was satisfied on that loss. Applying the Larger Bench ruling, the requirement was treated as mandatory, and credit taken without departmental intimation was held unsustainable. On that basis, credit taken both before and after 20-5-1994 on original invoices was held inadmissible, and the assessee's claim failed. en-us Thu, 11 May 2000 00:00:00 +0530 Sat, 03 Dec 2011 13:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94726 Modvat credit was allowed only on the duplicate invoice prescribed by the rules; use of the original invoice was permissible only if the duplicate copy had been lost in transit and the jurisdictional Assistant Commissioner was satisfied on that loss. Applying the Larger Bench ruling, the requirement was treated as mandatory, and credit taken without departmental intimation was held unsustainable. On that basis, credit taken both before and after 20-5-1994 on original invoices was held inadmissible, and the assessee's claim failed. Case-Laws Central Excise Thu, 11 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94726