Modvat credit on invoices with multiple markings required fresh scrutiny of the documents' duty-paid character before denial.

Modvat credit was denied solely because the invoices bore multiple markings and were not pre-printed, but the duty-paid nature of the documents had not been examined with sufficient factual clarity. The record required fresh consideration of whether the invoices supported credit on their substantive duty-paid character rather than their form. The matter was remanded to the jurisdictional adjudicating authority for a fresh examination, with an opportunity to the appellant to adduce evidence, and for a decision in accordance with law.

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Issues: Whether the claim for Modvat credit on invoices bearing multiple markings and not pre-printed required fresh examination of the duty-paid nature of the documents.

Analysis: The record showed that the authority below had denied credit on the basis of the form of the invoices, while the question whether the documents were duty-paid had not been examined with sufficient factual clarity. The matter therefore required consideration by the jurisdictional adjudicating authority after allowing the appellant to adduce evidence.

Outcome: The matter was remanded to the adjudicating authority for fresh examination and a decision in accordance with law after giving an opportunity to the appellant.

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