https://www.taxtmi.com/circulars?id=6200 The Board warns that duplicate invoices are the prescribed basis for claiming Modvat credit and that original invoices may be used only exceptionally when duplicates are lost in transit with Assistant Collector approval. It directs immediate verification to detect credits taken on originals or double credits arising from falsified documents, and mandates action against both suppliers and recipients where improper credits are found, with instructions to field formations to ensure strict scrutiny and penal measures. en-us Mon, 24 Oct 1994 00:00:00 +0530 Tue, 30 Jun 2009 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6200 The Board warns that duplicate invoices are the prescribed basis for claiming Modvat credit and that original invoices may be used only exceptionally when duplicates are lost in transit with Assistant Collector approval. It directs immediate verification to detect credits taken on originals or double credits arising from falsified documents, and mandates action against both suppliers and recipients where improper credits are found, with instructions to field formations to ensure strict scrutiny and penal measures. Circulars Central Excise Mon, 24 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6200