https://www.taxtmi.com/caselaws?id=103981 Modvat credit on the original copy of an invoice was permitted only where the duplicate copy had been lost in transit and only after the Jurisdictional Assistant Commissioner was satisfied and granted sanction. Credit had been taken on the original invoice without obtaining that prior sanction, even though loss of the duplicate was claimed. The mandatory condition in Rule 57G was therefore not complied with, and the earlier Larger Bench interpretation of the rule was followed. The assessee was not entitled to avail the credit in those circumstances. en-us Tue, 05 Feb 2002 00:00:00 +0530 Sat, 25 Feb 2012 12:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103981 Modvat credit on the original copy of an invoice was permitted only where the duplicate copy had been lost in transit and only after the Jurisdictional Assistant Commissioner was satisfied and granted sanction. Credit had been taken on the original invoice without obtaining that prior sanction, even though loss of the duplicate was claimed. The mandatory condition in Rule 57G was therefore not complied with, and the earlier Larger Bench interpretation of the rule was followed. The assessee was not entitled to avail the credit in those circumstances. Case-Laws Central Excise Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103981