https://www.taxtmi.com/circulars?id=6161 Clarification that Modvat credit cannot be claimed without possession of the original or duplicate 52A/57G invoice and that registration is valid only for premises specified in the registration certificate; where premises requirements are met, no penal action need be taken for past periods and Modvat credit need not be reversed if both original and duplicate invoices are available and defaced by the jurisdictional Range Superintendent. en-us Thu, 02 Mar 1995 00:00:00 +0530 Tue, 30 Jun 2009 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6161 Clarification that Modvat credit cannot be claimed without possession of the original or duplicate 52A/57G invoice and that registration is valid only for premises specified in the registration certificate; where premises requirements are met, no penal action need be taken for past periods and Modvat credit need not be reversed if both original and duplicate invoices are available and defaced by the jurisdictional Range Superintendent. Circulars Central Excise Thu, 02 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6161