https://www.taxtmi.com/caselaws?id=52455 Modvat credit could not be denied merely because the duplicate invoice was lost in transit or because prior permission to use the original invoice had not been obtained. The governing rule required only proof of such loss, and credit could be refused only if the Assistant Commissioner found that no loss had occurred. A denial based on the transporter's alleged failure to take further precautions, or on any supposed need for post facto approval, was not supported by the rule, so the assessee was entitled to avail the credit. en-us Mon, 20 Oct 2003 00:00:00 +0530 Wed, 06 Oct 2010 09:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52455 Modvat credit could not be denied merely because the duplicate invoice was lost in transit or because prior permission to use the original invoice had not been obtained. The governing rule required only proof of such loss, and credit could be refused only if the Assistant Commissioner found that no loss had occurred. A denial based on the transporter's alleged failure to take further precautions, or on any supposed need for post facto approval, was not supported by the rule, so the assessee was entitled to avail the credit. Case-Laws Central Excise Mon, 20 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52455