https://www.taxtmi.com/caselaws?id=99144 Modvat credit was claimed on the strength of original invoices, although the Central Excise Rules required the duplicate or transporter's copy. Permission to continue using old stationery was limited up to 30-4-1994, and the invoices at issue were issued later, so that permission did not assist. The circular relied on by the assessee concerned transitory provisions for registered dealers under a different scheme and did not apply to manufacturer-issued invoices on these facts. The larger Bench view that credit is not available on invoices other than the prescribed duplicate copy was treated as controlling, and the credit was held inadmissible. en-us Mon, 21 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 12:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99144 Modvat credit was claimed on the strength of original invoices, although the Central Excise Rules required the duplicate or transporter's copy. Permission to continue using old stationery was limited up to 30-4-1994, and the invoices at issue were issued later, so that permission did not assist. The circular relied on by the assessee concerned transitory provisions for registered dealers under a different scheme and did not apply to manufacturer-issued invoices on these facts. The larger Bench view that credit is not available on invoices other than the prescribed duplicate copy was treated as controlling, and the credit was held inadmissible. Case-Laws Central Excise Mon, 21 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99144