https://www.taxtmi.com/caselaws?id=109653 Rule 57G(2A) permitted Modvat credit on the original invoice where the duplicate copy was lost in transit, subject to the Assistant Collector's satisfaction. The only material enquiry was whether the duplicate invoice had in fact been lost, and no adverse finding existed on that point. Denial of credit on collateral grounds such as prior utilisation of inputs, non-availability for physical verification, or other procedural objections had no legal basis under the rule. The denial of Modvat credit was therefore unsustainable and was set aside, with consequential relief to the assessee. en-us Wed, 03 Sep 2003 00:00:00 +0530 Wed, 11 Apr 2012 12:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109653 Rule 57G(2A) permitted Modvat credit on the original invoice where the duplicate copy was lost in transit, subject to the Assistant Collector's satisfaction. The only material enquiry was whether the duplicate invoice had in fact been lost, and no adverse finding existed on that point. Denial of credit on collateral grounds such as prior utilisation of inputs, non-availability for physical verification, or other procedural objections had no legal basis under the rule. The denial of Modvat credit was therefore unsustainable and was set aside, with consequential relief to the assessee. Case-Laws Central Excise Wed, 03 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109653