https://www.taxtmi.com/caselaws?id=114189 Modvat credit under Rule 57G could not be taken on the original invoice merely because the duplicate copy was said to be lost in transit. The assessee had to establish that loss to the departmental authority with supporting evidence, such as an FIR, affidavit, or comparable proof. In the absence of any material substantiating the alleged loss, the condition for credit on the original invoice was not satisfied. The cited decisions were read as requiring compliance with the governing procedure and did not remove the need to prove loss of the duplicate copy, so the credit claim was not sustainable. en-us Wed, 13 Aug 2003 00:00:00 +0530 Sat, 12 May 2012 10:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114189 Modvat credit under Rule 57G could not be taken on the original invoice merely because the duplicate copy was said to be lost in transit. The assessee had to establish that loss to the departmental authority with supporting evidence, such as an FIR, affidavit, or comparable proof. In the absence of any material substantiating the alleged loss, the condition for credit on the original invoice was not satisfied. The cited decisions were read as requiring compliance with the governing procedure and did not remove the need to prove loss of the duplicate copy, so the credit claim was not sustainable. Case-Laws Central Excise Wed, 13 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114189