https://www.taxtmi.com/caselaws?id=109204 Modvat credit re-availed after procurement of duplicate documents was treated as a restoration of credit, not a fresh time-barred availment, because the inputs had been received within the prescribed period and the original credit was taken in time under Rule 57G(2) of the Central Excise Rules, 1944. A separate claim that duplicate invoices were lost in transit required factual examination on merits, including supporting affidavits and the plea of limitation, before any denial of credit. The text also notes that inadequate consideration of the loss claim and time-bar objection warranted fresh adjudication. en-us Fri, 15 Nov 2002 00:00:00 +0530 Fri, 06 Apr 2012 15:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109204 Modvat credit re-availed after procurement of duplicate documents was treated as a restoration of credit, not a fresh time-barred availment, because the inputs had been received within the prescribed period and the original credit was taken in time under Rule 57G(2) of the Central Excise Rules, 1944. A separate claim that duplicate invoices were lost in transit required factual examination on merits, including supporting affidavits and the plea of limitation, before any denial of credit. The text also notes that inadequate consideration of the loss claim and time-bar objection warranted fresh adjudication. Case-Laws Central Excise Fri, 15 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109204