https://www.taxtmi.com/caselaws?id=117371 Modvat credit was admissible on the basis of the original invoice where the duplicate copy was lost in transit, provided the authority was satisfied that the inputs were received in the factory and duty had been paid. Rule 57G(6) allowed this exception, and the record showed no dispute that receipt of goods or payment of duty was lacking. The loss of the duplicate copy was supported by affidavit, so the factual conditions for credit stood fulfilled and denial of credit was not sustainable. en-us Mon, 09 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 12:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117371 Modvat credit was admissible on the basis of the original invoice where the duplicate copy was lost in transit, provided the authority was satisfied that the inputs were received in the factory and duty had been paid. Rule 57G(6) allowed this exception, and the record showed no dispute that receipt of goods or payment of duty was lacking. The loss of the duplicate copy was supported by affidavit, so the factual conditions for credit stood fulfilled and denial of credit was not sustainable. Case-Laws Central Excise Mon, 09 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117371