https://www.taxtmi.com/caselaws?id=95414 Modvat credit was admissible on the original invoice where the duplicate copy had been lost in transit, provided the Assistant Commissioner was satisfied about the claim under Rule 57G(2)(a) of the Central Excise Rules, 1944. The rule did not require prior permission before the credit was taken. Because the inputs were duty-paid, received in the factory, and used in manufacture, and the assessee had sought regularisation after stating that the duplicate invoices were lost in transit, credit could not be denied solely on that procedural ground. en-us Wed, 17 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 12:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95414 Modvat credit was admissible on the original invoice where the duplicate copy had been lost in transit, provided the Assistant Commissioner was satisfied about the claim under Rule 57G(2)(a) of the Central Excise Rules, 1944. The rule did not require prior permission before the credit was taken. Because the inputs were duty-paid, received in the factory, and used in manufacture, and the assessee had sought regularisation after stating that the duplicate invoices were lost in transit, credit could not be denied solely on that procedural ground. Case-Laws Central Excise Wed, 17 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95414