https://www.taxtmi.com/caselaws?id=106393 Modvat credit was admissible on the strength of original invoices issued by a registered dealer where the invoices contained the prescribed particulars under Notification No. 32/94-C.E. (N.T.) and Rule 57GG. The later requirement that credit be supported only by a duplicate copy was introduced by Notification No. 2/95-C.E. (N.T.) with effect from 19-1-1995, and could not be applied retrospectively to deny credit already lawfully taken. The credit was therefore rightly availed and not deniable on the ground of absence of duplicate copies. en-us Wed, 12 Jun 2002 00:00:00 +0530 Tue, 13 Mar 2012 18:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106393 Modvat credit was admissible on the strength of original invoices issued by a registered dealer where the invoices contained the prescribed particulars under Notification No. 32/94-C.E. (N.T.) and Rule 57GG. The later requirement that credit be supported only by a duplicate copy was introduced by Notification No. 2/95-C.E. (N.T.) with effect from 19-1-1995, and could not be applied retrospectively to deny credit already lawfully taken. The credit was therefore rightly availed and not deniable on the ground of absence of duplicate copies. Case-Laws Central Excise Wed, 12 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106393