https://www.taxtmi.com/caselaws?id=288645 The Tribunal upheld the disallowance of Modvat credit and penalty imposition on the appellants for contravening Modvat Rules by failing to produce the original "duplicate for transporter" copy of the invoice. The decision was based on the interpretation of Rule 57G(2A), emphasizing the necessity to satisfy the Assistant Commissioner regarding the loss of the duplicate copy to avail credit on the original invoice. The Tribunal rejected the appeal, highlighting the importance of adhering to procedural requirements for claiming Modvat credit. 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 The Tribunal upheld the disallowance of Modvat credit and penalty imposition on the appellants for contravening Modvat Rules by failing to produce the original "duplicate for transporter" copy of the invoice. The decision was based on the interpretation of Rule 57G(2A), emphasizing the necessity to satisfy the Assistant Commissioner regarding the loss of the duplicate copy to avail credit on the original invoice. The Tribunal rejected the appeal, highlighting the importance of adhering to procedural requirements for claiming Modvat credit. Case-Laws Central Excise Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288645