https://www.taxtmi.com/caselaws?id=51772 Modvat credit under Rule 57G(2A) was available on the original invoice where the duplicate copy was lost in transit, provided the Assistant Commissioner was satisfied about the loss and about the duty-paid nature, receipt, and use of the inputs in manufacture. The record showed that these substantive conditions were met, so the objection that prior permission was required before adjudication was rejected. Minor procedural or technical irregularities in the invoice copy used did not defeat otherwise admissible credit. en-us Fri, 22 Nov 2002 00:00:00 +0530 Tue, 28 Sep 2010 11:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51772 Modvat credit under Rule 57G(2A) was available on the original invoice where the duplicate copy was lost in transit, provided the Assistant Commissioner was satisfied about the loss and about the duty-paid nature, receipt, and use of the inputs in manufacture. The record showed that these substantive conditions were met, so the objection that prior permission was required before adjudication was rejected. Minor procedural or technical irregularities in the invoice copy used did not defeat otherwise admissible credit. Case-Laws Central Excise Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51772