https://www.taxtmi.com/caselaws?id=108404 Modvat credit could be considered on original invoices where duplicate copies were stated to have been lost in transit under Rule 57G(2A) of the Central Excise Rules, 1944. The Tribunal noted that earlier proceedings had only xerox copies, while the original invoices were produced at hearing and appeared to indicate delivery of inputs at the appellant's premises. Because the authenticity and evidentiary value of the originals required further verification, the matter was remitted to the original authority for fresh examination and decision in accordance with law after giving the appellant due opportunity. en-us Tue, 31 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 13:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108404 Modvat credit could be considered on original invoices where duplicate copies were stated to have been lost in transit under Rule 57G(2A) of the Central Excise Rules, 1944. The Tribunal noted that earlier proceedings had only xerox copies, while the original invoices were produced at hearing and appeared to indicate delivery of inputs at the appellant's premises. Because the authenticity and evidentiary value of the originals required further verification, the matter was remitted to the original authority for fresh examination and decision in accordance with law after giving the appellant due opportunity. Case-Laws Central Excise Tue, 31 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108404