https://www.taxtmi.com/circulars?id=6198 Duplicate invoice copy remains the basis for claiming Modvat input credit; Rule 52A's duplicate-copy requirement continues to apply and is to be applied mutatis mutandis to registered persons under the new invoice provision. Registered persons must issue invoices in the prescribed proforma and forward the triplicate copy to the Range Officer for comparison. If Modvat is wrongly availed on the original copy, action may be taken under the Act and Rules. en-us Mon, 24 Oct 1994 00:00:00 +0530 Tue, 30 Jun 2009 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6198 Duplicate invoice copy remains the basis for claiming Modvat input credit; Rule 52A's duplicate-copy requirement continues to apply and is to be applied mutatis mutandis to registered persons under the new invoice provision. Registered persons must issue invoices in the prescribed proforma and forward the triplicate copy to the Range Officer for comparison. If Modvat is wrongly availed on the original copy, action may be taken under the Act and Rules. Circulars Central Excise Mon, 24 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6198