https://www.taxtmi.com/caselaws?id=48765 Modvat credit on the basis of the original invoice was unavailable unless the assessee satisfied the Assistant Commissioner that the duplicate invoice had been lost in transit. As no such assertion was made in reply to the show cause notice and no proof of loss was produced, the foundational condition under Rule 57G(2A) was not met. On that basis, credit on the original invoice could not be sustained and was correctly denied. en-us Mon, 14 Feb 2000 00:00:00 +0530 Fri, 06 Aug 2010 13:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48765 Modvat credit on the basis of the original invoice was unavailable unless the assessee satisfied the Assistant Commissioner that the duplicate invoice had been lost in transit. As no such assertion was made in reply to the show cause notice and no proof of loss was produced, the foundational condition under Rule 57G(2A) was not met. On that basis, credit on the original invoice could not be sustained and was correctly denied. Case-Laws Central Excise Mon, 14 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48765