https://www.taxtmi.com/caselaws?id=50951 Modvat credit on the basis of the original invoice under Rule 57G(2A) required prior satisfaction by the Assistant Commissioner that the duplicate copy was lost in transit before credit was taken; where that condition was not met, denial of credit was sustained. In the connected matter, the assessee's claim that permission was sought within the prescribed period and that departmental delay affected the decision could not be resolved on the existing record, so the matter was remanded for fresh factual examination. The outcome was therefore mixed: one denial of credit was upheld, while the other dispute was reopened for reconsideration. en-us Wed, 12 Dec 2001 00:00:00 +0530 Mon, 20 Sep 2010 17:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50951 Modvat credit on the basis of the original invoice under Rule 57G(2A) required prior satisfaction by the Assistant Commissioner that the duplicate copy was lost in transit before credit was taken; where that condition was not met, denial of credit was sustained. In the connected matter, the assessee's claim that permission was sought within the prescribed period and that departmental delay affected the decision could not be resolved on the existing record, so the matter was remanded for fresh factual examination. The outcome was therefore mixed: one denial of credit was upheld, while the other dispute was reopened for reconsideration. Case-Laws Central Excise Wed, 12 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50951