https://www.taxtmi.com/caselaws?id=288645 Rule 57G(2A) permits Modvat credit on an original invoice only when the manufacturer satisfies the jurisdictional Assistant Commissioner that the duplicate transporter copy was lost in transit. The requirement is one of proof of loss, not merely proof that the inputs were duty paid, received, and used. On the facts discussed, the assessee did not establish that the materials placed before the Assistant Commissioner met this mandatory condition, and the larger bench view treated the requirement as substantive rather than a mere procedural formality. Credit on the original invoice was therefore not made out, and the disallowance of Modvat credit and penalty was upheld. en-us Tue, 02 May 2000 00:00:00 +0530 Sat, 20 Jun 2020 11:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288645 Rule 57G(2A) permits Modvat credit on an original invoice only when the manufacturer satisfies the jurisdictional Assistant Commissioner that the duplicate transporter copy was lost in transit. The requirement is one of proof of loss, not merely proof that the inputs were duty paid, received, and used. On the facts discussed, the assessee did not establish that the materials placed before the Assistant Commissioner met this mandatory condition, and the larger bench view treated the requirement as substantive rather than a mere procedural formality. Credit on the original invoice was therefore not made out, and the disallowance of Modvat credit and penalty was upheld. Case-Laws Central Excise Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288645