TaxTMI 
TaxTMI 
1997 (3) TMI 277
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....appeal relates to the denial of Modvat credit in respect of goods which were received under the cover of the original invoice in view of the loss of duplicate invoice. The learned advocate for the appellant has pleaded that in the case of loss of the original gate pass, the notified document for Modvat purposes under Rule 57G, it has held that in the place of the document in question, a certified ....
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....s to take care of loss of the prescribed document which at the relevant time was the duplicate invoice, has prescribed the original invoice as acceptable document for Modvat purposes subject to certain conditions and safeguards in that regard by issue of Notification 23/94, dated 20-5-1994. He has pleaded that in the case of the appellants, the goods were received under the cover of the original i....
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....ed document under Rule 57G had been lost and the goods therefore had been received under the cover of the original invoice. Notification 23/94 referred by the appellants covers the contingency where the duplicate invoice gets lost subject to the verification regarding the payment of duty and other parameters prescribed therein and the Modvat credit can be allowed by the Assistant Collector. Earlie....