https://www.taxtmi.com/caselaws?id=109925 Modvat credit was not admissible on a photocopy of the triplicate invoice because the credit procedure under Rule 57G(3) read with Rule 52A required the prescribed original or duplicate invoice copies. Rule 57G(6) allowed use of the original copy only where the duplicate was lost in transit and that loss was proved to the jurisdictional Assistant Commissioner. The rules did not permit reliance on a triplicate copy or its photocopy, and the denial of credit was upheld. en-us Thu, 28 Aug 2003 00:00:00 +0530 Thu, 12 Apr 2012 18:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109925 Modvat credit was not admissible on a photocopy of the triplicate invoice because the credit procedure under Rule 57G(3) read with Rule 52A required the prescribed original or duplicate invoice copies. Rule 57G(6) allowed use of the original copy only where the duplicate was lost in transit and that loss was proved to the jurisdictional Assistant Commissioner. The rules did not permit reliance on a triplicate copy or its photocopy, and the denial of credit was upheld. Case-Laws Central Excise Thu, 28 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109925