https://www.taxtmi.com/caselaws?id=103655 Modvat credit on an original invoice was permissible only where the duplicate invoice had been lost in transit and the assessee satisfied the proper officer about that loss; use of extra or xerox copies was not accepted under the rules. The Tribunal treated this documentary requirement as mandatory, not a curable technicality, because it was designed to prevent misuse and fraud. Failure to inform the Assistant Commissioner and to comply with the prescribed procedure rendered the credit claim inadmissible, and the earlier appellate relief was set aside. en-us Wed, 12 Sep 2001 00:00:00 +0530 Fri, 24 Feb 2012 11:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103655 Modvat credit on an original invoice was permissible only where the duplicate invoice had been lost in transit and the assessee satisfied the proper officer about that loss; use of extra or xerox copies was not accepted under the rules. The Tribunal treated this documentary requirement as mandatory, not a curable technicality, because it was designed to prevent misuse and fraud. Failure to inform the Assistant Commissioner and to comply with the prescribed procedure rendered the credit claim inadmissible, and the earlier appellate relief was set aside. Case-Laws Central Excise Wed, 12 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103655