https://www.taxtmi.com/caselaws?id=48770 Modvat credit under Rule 52A and Rule 57G had to be supported by the prescribed invoice copy, and the duplicate copy requirement was treated as mandatory rather than procedural. Use of the original invoice was permitted only in the narrow exception under Rule 57G(2A), where the duplicate copy had been lost in transit and the Assistant Collector was satisfied about that loss. A limitation objection in one appeal had not been examined below and was remanded for fresh consideration on facts, with an opportunity of hearing to the assessee. en-us Mon, 21 Feb 2000 00:00:00 +0530 Wed, 08 Oct 2025 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48770 Modvat credit under Rule 52A and Rule 57G had to be supported by the prescribed invoice copy, and the duplicate copy requirement was treated as mandatory rather than procedural. Use of the original invoice was permitted only in the narrow exception under Rule 57G(2A), where the duplicate copy had been lost in transit and the Assistant Collector was satisfied about that loss. A limitation objection in one appeal had not been examined below and was remanded for fresh consideration on facts, with an opportunity of hearing to the assessee. Case-Laws Central Excise Mon, 21 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48770