https://www.taxtmi.com/caselaws?id=117371 The Tribunal upheld the Commissioner's decision, ruling that credit on the original invoice can be allowed even if the duplicate copy is lost, as long as the Assistant Commissioner is satisfied that the goods were received in the factory and duty was paid. Compliance with procedural requirements and satisfaction of relevant authorities are crucial in claiming Modvat credit. The Revenue's appeal was rejected, affirming the respondent's entitlement to credit and emphasizing the correct application of Rule 57G(6) of the Central Excise Rules. 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 The Tribunal upheld the Commissioner's decision, ruling that credit on the original invoice can be allowed even if the duplicate copy is lost, as long as the Assistant Commissioner is satisfied that the goods were received in the factory and duty was paid. Compliance with procedural requirements and satisfaction of relevant authorities are crucial in claiming Modvat credit. The Revenue's appeal was rejected, affirming the respondent's entitlement to credit and emphasizing the correct application of Rule 57G(6) of the Central Excise Rules. Case-Laws Central Excise Mon, 09 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117371