https://www.taxtmi.com/caselaws?id=120074 Modvat credit on an original invoice may be taken where the duplicate copy is lost in transit, provided the authority is satisfied that the inputs were received in the factory and duty was paid. The text notes that the assessee had produced supporting material, including a transporter's affidavit, and that receipt and consumption of the inputs were undisputed. It also states that insisting on prior permission before availment, where the application and credit claim were made on the same day, was contrary to the rule's purpose. On that basis, the denial of credit was set aside and entitlement to Modvat credit was upheld. en-us Wed, 23 Aug 2006 00:00:00 +0530 Mon, 16 Jul 2012 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120074 Modvat credit on an original invoice may be taken where the duplicate copy is lost in transit, provided the authority is satisfied that the inputs were received in the factory and duty was paid. The text notes that the assessee had produced supporting material, including a transporter's affidavit, and that receipt and consumption of the inputs were undisputed. It also states that insisting on prior permission before availment, where the application and credit claim were made on the same day, was contrary to the rule's purpose. On that basis, the denial of credit was set aside and entitlement to Modvat credit was upheld. Case-Laws Central Excise Wed, 23 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120074