2003 (10) TMI 184

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..... ines. The credit has been taken on the basis of original copy of invoice, which is not valid document for availing Modvat credit. The original authority has disallowed the credit on the following grounds :- (i) They availed and utilised Modvat credit on the basis of original invoice even before making an application seeking permission. (ii) The claim of loss of the duplicate copy .....

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..... ht to have taken suitable measures to avoid this loss. The loss in transit itself is not disputed. The order in appeal, however, asserts that prior permission is required and post facto condonation is not permissible. This finding cannot be supported as only requirement of Rule 57G(A) is that the appellant had to merely demonstrate that there had been a loss of duplicate copy of the invoice in tra .....

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