https://www.taxtmi.com/caselaws?id=46022 Modvat credit was considered admissible on the original invoice for inputs received before 20-5-1994, because the amendment permitting use of the original invoice where the duplicate copy was lost in transit was treated as clarificatory and as reflecting the earlier position. The Court noted that an original document could not be treated less favourably than a duplicate copy for credit purposes. As the Tribunal had already remanded the matter for de novo consideration, no live question required decision and the Revenue's reference was not entertained. en-us Thu, 13 Sep 2001 00:00:00 +0530 Thu, 15 Jul 2010 12:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46022 Modvat credit was considered admissible on the original invoice for inputs received before 20-5-1994, because the amendment permitting use of the original invoice where the duplicate copy was lost in transit was treated as clarificatory and as reflecting the earlier position. The Court noted that an original document could not be treated less favourably than a duplicate copy for credit purposes. As the Tribunal had already remanded the matter for de novo consideration, no live question required decision and the Revenue's reference was not entertained. Case-Laws Central Excise Thu, 13 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46022