https://www.taxtmi.com/caselaws?id=106063 A clarificatory amendment to Rule 57G extending Modvat credit on the original invoice where the duplicate copy is lost was treated as retrospective and applicable to registered dealers as well as manufacturers. The duplicate invoice had been lost, and the earlier departmental acceptance of credit on the original invoice supported the allowance. Board circulars also favoured credit where duty-paid goods were covered by the scheme. The operative effect is that a dealer may take Modvat credit on the original invoice in such loss cases, and the Revenue objection is rejected. en-us Fri, 02 Nov 2001 00:00:00 +0530 Mon, 12 Mar 2012 15:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106063 A clarificatory amendment to Rule 57G extending Modvat credit on the original invoice where the duplicate copy is lost was treated as retrospective and applicable to registered dealers as well as manufacturers. The duplicate invoice had been lost, and the earlier departmental acceptance of credit on the original invoice supported the allowance. Board circulars also favoured credit where duty-paid goods were covered by the scheme. The operative effect is that a dealer may take Modvat credit on the original invoice in such loss cases, and the Revenue objection is rejected. Case-Laws Central Excise Fri, 02 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106063