https://www.taxtmi.com/caselaws?id=265450 Modvat credit on an original invoice was permissible only in the exceptional case where the duplicate invoice was proved lost in transit and the jurisdictional authority was satisfied of that fact. The governing scheme required credit to be taken on the duplicate invoice, and the Board circular confirmed that the original invoice could be used only in those limited circumstances. As the record did not establish loss of the duplicate invoice in transit, credit on the original invoice was disallowed and the appeal failed. en-us Thu, 12 Feb 2015 00:00:00 +0530 Sun, 11 Oct 2015 18:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265450 Modvat credit on an original invoice was permissible only in the exceptional case where the duplicate invoice was proved lost in transit and the jurisdictional authority was satisfied of that fact. The governing scheme required credit to be taken on the duplicate invoice, and the Board circular confirmed that the original invoice could be used only in those limited circumstances. As the record did not establish loss of the duplicate invoice in transit, credit on the original invoice was disallowed and the appeal failed. Case-Laws Central Excise Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265450