https://www.taxtmi.com/caselaws?id=50905 Modvat credit on a photocopy of the triplicate bill of entry was not admissible because the scheme allowed an alternative document only after the assessee proved loss of the prescribed original to the satisfaction of the Assistant Collector. That requirement was mandatory, not a mere procedural formality, and credit taken before timely intimation or proof of loss could be disallowed. The adjudication also did not go beyond the show cause notice, because the notice had already challenged the admissibility of the documents used for credit and the alleged contravention of the Modvat rules. The impugned order was sustained. en-us Thu, 22 Nov 2001 00:00:00 +0530 Sat, 18 Sep 2010 12:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50905 Modvat credit on a photocopy of the triplicate bill of entry was not admissible because the scheme allowed an alternative document only after the assessee proved loss of the prescribed original to the satisfaction of the Assistant Collector. That requirement was mandatory, not a mere procedural formality, and credit taken before timely intimation or proof of loss could be disallowed. The adjudication also did not go beyond the show cause notice, because the notice had already challenged the admissibility of the documents used for credit and the alleged contravention of the Modvat rules. The impugned order was sustained. Case-Laws Central Excise Thu, 22 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50905