https://www.taxtmi.com/caselaws?id=121398 Modvat credit was admissible on the original invoice where the duplicate copy had been lost in transit, provided the inputs were received in the factory and duty had been paid. Rule 57G(6) of the Central Excise Rules, 1944 allowed such credit on satisfaction of these conditions, and the absence of prior permission from the competent authority did not by itself justify denial. The analysis followed the cited High Court view that procedural non-compliance in obtaining advance permission could not defeat substantive credit when the factual requirements were met. Credit was therefore allowed on the original invoice. en-us Mon, 09 Apr 2007 00:00:00 +0530 Mon, 30 Jul 2012 14:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121398 Modvat credit was admissible on the original invoice where the duplicate copy had been lost in transit, provided the inputs were received in the factory and duty had been paid. Rule 57G(6) of the Central Excise Rules, 1944 allowed such credit on satisfaction of these conditions, and the absence of prior permission from the competent authority did not by itself justify denial. The analysis followed the cited High Court view that procedural non-compliance in obtaining advance permission could not defeat substantive credit when the factual requirements were met. Credit was therefore allowed on the original invoice. Case-Laws Central Excise Mon, 09 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121398