https://www.taxtmi.com/caselaws?id=105667 Loss of the duplicate copy of a supplier's invoice did not, by itself, make Modvat credit unavailable or invalidate the dealer invoices where credit had been taken on the original invoice. The authorities were required to examine the monthly return and the supporting invoices, and the Assistant Commissioner had to satisfy himself about the reported loss before deciding the request. A later formal application for permission did not automatically defeat the credit claim. The denial of credit and cancellation of invoices were therefore not sustained, and the matter was remanded for reconsideration on the basis of the original invoice. en-us Wed, 17 Jul 2002 00:00:00 +0530 Wed, 07 Mar 2012 10:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105667 Loss of the duplicate copy of a supplier's invoice did not, by itself, make Modvat credit unavailable or invalidate the dealer invoices where credit had been taken on the original invoice. The authorities were required to examine the monthly return and the supporting invoices, and the Assistant Commissioner had to satisfy himself about the reported loss before deciding the request. A later formal application for permission did not automatically defeat the credit claim. The denial of credit and cancellation of invoices were therefore not sustained, and the matter was remanded for reconsideration on the basis of the original invoice. Case-Laws Central Excise Wed, 17 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105667