2007 (4) TMI 426

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....Suhag, DR, for the Respondent. [Order]. - The issue involved in this case is the admissibility of Modvat credit on the basis of photocopy of duplicate copy of invoice in the event of loss of duplicate copy. The learned C.A. on behalf of the appellant submits that the appellant availed credit on the strength of original copy of the invoice. He drew attention of the Bench reply to show cause n....

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....py of the invoice as the duplicate copy was taken away by the Sales Tax Authorities. Sub-rule (6) of Rule 57G of the Central Excise Rules 1944, provides that a manufacturer may take credit on inputs received in his factory on the basis of original invoice, if duplicate copy of the invoice has been lost in transit, subject to the satisfaction of the Assistant Commissioner that the inputs have been ....