https://www.taxtmi.com/caselaws?id=103803 Modvat credit could be considered on the original invoice where the duplicate invoice was lost in transit, subject to verification by the Assistant Commissioner and scrutiny under the governing circulars. The rejection based solely on the view that such permission could be granted only to a manufacturer, and not to a dealer, was not in line with the contemplated verification process. The matter was therefore remanded to the jurisdictional adjudicating authority for fresh examination of eligibility and for a lawful order after giving the party an opportunity to be heard. en-us Fri, 07 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 16:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103803 Modvat credit could be considered on the original invoice where the duplicate invoice was lost in transit, subject to verification by the Assistant Commissioner and scrutiny under the governing circulars. The rejection based solely on the view that such permission could be granted only to a manufacturer, and not to a dealer, was not in line with the contemplated verification process. The matter was therefore remanded to the jurisdictional adjudicating authority for fresh examination of eligibility and for a lawful order after giving the party an opportunity to be heard. Case-Laws Central Excise Fri, 07 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103803