https://www.taxtmi.com/caselaws?id=107541 Modvat credit on an original invoice was permissible only after the assessee satisfied the Assistant Collector about loss of the duplicate copy under Rule 57G(2A). The record did not show such prior satisfaction, nor proof of non-issue, loss, or transit loss of the duplicate invoice, so the credit claim was not justified on the record as it stood. Assumptions about the supplier's invoicing practice could not replace tangible proof. The appellate order allowing credit was therefore set aside, and the matter was remanded for fresh decision after giving the assessee an opportunity to substantiate the claim. en-us Mon, 12 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 12:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107541 Modvat credit on an original invoice was permissible only after the assessee satisfied the Assistant Collector about loss of the duplicate copy under Rule 57G(2A). The record did not show such prior satisfaction, nor proof of non-issue, loss, or transit loss of the duplicate invoice, so the credit claim was not justified on the record as it stood. Assumptions about the supplier's invoicing practice could not replace tangible proof. The appellate order allowing credit was therefore set aside, and the matter was remanded for fresh decision after giving the assessee an opportunity to substantiate the claim. Case-Laws Central Excise Mon, 12 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107541