https://www.taxtmi.com/caselaws?id=108165 Modvat credit on the basis of an original invoice was available only when the duplicate copy had been lost in transit and the assessee first placed supporting material before the Assistant Commissioner to satisfy him of that loss. The assessee failed to give prior intimation, produced no corroborative proof, and took credit suo motu, so the requirement was treated as mandatory rather than a mere procedural formality. On those facts, credit on the original invoice was held inadmissible and the Revenue's stand prevailed. en-us Fri, 20 Apr 2001 00:00:00 +0530 Fri, 30 Mar 2012 13:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108165 Modvat credit on the basis of an original invoice was available only when the duplicate copy had been lost in transit and the assessee first placed supporting material before the Assistant Commissioner to satisfy him of that loss. The assessee failed to give prior intimation, produced no corroborative proof, and took credit suo motu, so the requirement was treated as mandatory rather than a mere procedural formality. On those facts, credit on the original invoice was held inadmissible and the Revenue's stand prevailed. Case-Laws Central Excise Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108165