https://www.taxtmi.com/caselaws?id=51374 The Tribunal allowed Modvat credit for two invoices disputed by authorities. For the first invoice, loss during transit was accepted as valid, granting credit based on precedent. In the case of the second invoice, where both original and duplicate copies were lost, credit was permitted with the submission of a certified xerox copy. The requirement of prior permission for Modvat credit was deemed unnecessary, focusing on the loss of documents during transit. The impugned order was overturned, and the appeal was successful, providing consequential reliefs for the appellants. en-us Fri, 17 May 2002 00:00:00 +0530 Fri, 24 Sep 2010 13:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51374 The Tribunal allowed Modvat credit for two invoices disputed by authorities. For the first invoice, loss during transit was accepted as valid, granting credit based on precedent. In the case of the second invoice, where both original and duplicate copies were lost, credit was permitted with the submission of a certified xerox copy. The requirement of prior permission for Modvat credit was deemed unnecessary, focusing on the loss of documents during transit. The impugned order was overturned, and the appeal was successful, providing consequential reliefs for the appellants. Case-Laws Central Excise Fri, 17 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51374