https://www.taxtmi.com/caselaws?id=117254 Modvat credit under Rule 57G(3) was admissible only on the prescribed duty-paying documents, including the triplicate Bill of Entry. Credit taken on a photocopy was inadmissible because the assessee did not establish production, loss, or unavailability of the original triplicate copy. The wrongful availment of credit also attracted penalty under Rule 173Q(bb), and proof of intent to evade duty was not required where the penalty clause specifically covered the contravention. The rectification plea therefore failed because no apparent error was shown in the original order, and both the credit denial and penalty were sustained. en-us Fri, 27 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 13:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117254 Modvat credit under Rule 57G(3) was admissible only on the prescribed duty-paying documents, including the triplicate Bill of Entry. Credit taken on a photocopy was inadmissible because the assessee did not establish production, loss, or unavailability of the original triplicate copy. The wrongful availment of credit also attracted penalty under Rule 173Q(bb), and proof of intent to evade duty was not required where the penalty clause specifically covered the contravention. The rectification plea therefore failed because no apparent error was shown in the original order, and both the credit denial and penalty were sustained. Case-Laws Central Excise Fri, 27 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117254