2005 (3) TMI 495

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.... No. 455/2003 (P) dated 21-8-2003 passed by the Commissioner of Central Excise (Appeals). The issue involved in this appeal is whether Modvat credit can be allowed on the basis of the original copy of the invoice. The prescribed document is the duplicate copy. The original authority has disallowed the Modvat credit on the ground that the duplicate copy was lost in transit and there is a fear of mi....