Modvat credit cannot be denied for redundant invoice particulars when goods are traceable and relevant details are otherwise available.

Modvat credit could not be denied merely because the dealer's invoice did not duplicate every detail of the manufacturer's invoice where the goods were traceable through the dealer's documents and the relevant particulars were otherwise available. The Tribunal noted that the invoices recorded the invoice number, date and duty-paid details, and that the manufacturer and supplier were the same, so the absence of redundant particulars was not fatal. On that basis, denial of credit was held unsustainable and the assessee was entitled to the credit.

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Issues: Whether Modvat credit could be denied on the ground that the dealer's invoices did not contain complete particulars of the manufacturer's invoice, and whether the credit was admissible when the manufacturer and supplier were the same and the invoices otherwise carried the relevant details.

Analysis: The inputs were received from a registered dealer who had issued invoices mentioning the invoice number, date and duty paid details relating to the goods supplied from the depot of M/s. SAIL. The Tribunal noted that where the manufacturer and supplier are the same, the requirement of the manufacturer's invoice particulars is not fatal, and that view was supported by the earlier Tribunal decision relied upon in the record. It was also noticed that, in the present case, the invoices did contain the particulars of the manufacturer's invoice, namely number and date.

Conclusion: The denial of Modvat credit was not sustainable and the assessee was entitled to the credit.

Final Conclusion: The appeal succeeded and the order denying Modvat credit was set aside.

Ratio Decidendi: Modvat credit cannot be denied merely for want of redundant invoice particulars where the goods are traceable through the dealer's invoices and the relevant details are otherwise available, particularly when the manufacturer and supplier are the same.

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