https://www.taxtmi.com/caselaws?id=250665 Modvat credit cannot be claimed on split consignments supported only by a photocopy of the invoice, because Rule 52A(4) of the Central Excise Rules, 1944 requires a separate statutory invoice when goods covered by one invoice are despatched in multiple lots or on different conveyances; the procedural relaxation in Rule 57G(11) does not cure that non-compliance. By contrast, credit is admissible where duty-paid inputs are received with the original invoice and only the duplicate copy is lost in transit, as the defect falls within the statutory relaxation. Penalty is not warranted where the lapse is merely documentary and there is no material of evasion or wrongful availment of credit; the penalty was therefore set aside. en-us Fri, 08 Aug 2014 00:00:00 +0530 Tue, 12 May 2015 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250665 Modvat credit cannot be claimed on split consignments supported only by a photocopy of the invoice, because Rule 52A(4) of the Central Excise Rules, 1944 requires a separate statutory invoice when goods covered by one invoice are despatched in multiple lots or on different conveyances; the procedural relaxation in Rule 57G(11) does not cure that non-compliance. By contrast, credit is admissible where duty-paid inputs are received with the original invoice and only the duplicate copy is lost in transit, as the defect falls within the statutory relaxation. Penalty is not warranted where the lapse is merely documentary and there is no material of evasion or wrongful availment of credit; the penalty was therefore set aside. Case-Laws Central Excise Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250665