https://www.taxtmi.com/caselaws?id=118789 Rule 57G(2A) permits Modvat credit on the original invoice where the duplicate copy is lost in transit, subject to the Assistant Commissioner being satisfied about that loss. The loss of the duplicate invoice and the receipt and use of the inputs were not disputed, and the objection was confined to alleged delay in seeking permission. On those facts, denial of credit on a purely technical ground of late application was unwarranted when the substantive requirements of the rule were met, and credit on the original invoice was allowed. en-us Fri, 18 Aug 2006 00:00:00 +0530 Thu, 05 Jul 2012 17:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118789 Rule 57G(2A) permits Modvat credit on the original invoice where the duplicate copy is lost in transit, subject to the Assistant Commissioner being satisfied about that loss. The loss of the duplicate invoice and the receipt and use of the inputs were not disputed, and the objection was confined to alleged delay in seeking permission. On those facts, denial of credit on a purely technical ground of late application was unwarranted when the substantive requirements of the rule were met, and credit on the original invoice was allowed. Case-Laws Central Excise Fri, 18 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118789