2001 (12) TMI 565

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..... to Modvat credit. 2. It is clear that Modvat credit is admissible on original copy of invoice of the dealer when duplicate copy of invoice was lost in transit under Rule 57G(2)(A) of Central Excise Rules, 1944 subject to satisfaction of the Assistant Commissioner. It appears that the party has sought permission from the Assistant Commissioner to avail Modvat credit on original copy of invoice si .....

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..... The Counsel said that in the instant case, since the Assistant Commissioner has not made any proper scrutiny and in the absence of proper verification, there was no justification to reject the permission. 3. On going through the Board s Circular referred to above, the Departmental Representative has no objection to remand the matter to the concerned Assistant Commissioner to examine the matte .....

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