https://www.taxtmi.com/caselaws?id=52496 When prescribed Modvat credit documents are lost, a procedural verification mechanism framed for a comparable invoice category may be applied mutatis mutandis. The loss of the original and duplicate invoices issued under Rule 100E did not automatically defeat the credit claim, particularly where a customs-attested triplicate copy was produced. The claim required verification from the supplier's factory under customs control, and the credit could be decided only after proper scrutiny and hearing. The impugned orders were set aside and the matter was remanded for reconsideration of the Modvat credit claim after due verification. en-us Wed, 31 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 11:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52496 When prescribed Modvat credit documents are lost, a procedural verification mechanism framed for a comparable invoice category may be applied mutatis mutandis. The loss of the original and duplicate invoices issued under Rule 100E did not automatically defeat the credit claim, particularly where a customs-attested triplicate copy was produced. The claim required verification from the supplier's factory under customs control, and the credit could be decided only after proper scrutiny and hearing. The impugned orders were set aside and the matter was remanded for reconsideration of the Modvat credit claim after due verification. Case-Laws Central Excise Wed, 31 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52496