Modvat credit on original invoice required proof of duplicate loss and prior approval; remand ordered for fresh decision.

Modvat credit on an original invoice was permissible only after the assessee satisfied the Assistant Collector about loss of the duplicate copy under Rule 57G(2A). The record did not show such prior satisfaction, nor proof of non-issue, loss, or transit loss of the duplicate invoice, so the credit claim was not justified on the record as it stood. Assumptions about the supplier's invoicing practice could not replace tangible proof. The appellate order allowing credit was therefore set aside, and the matter was remanded for fresh decision after giving the assessee an opportunity to substantiate the claim.

---

---

Issues: Whether Modvat credit could be availed on the original invoice under Rule 57G without prior satisfaction of the Assistant Collector regarding loss of the duplicate invoice under Rule 57G(2A).

Analysis: Credit under Rule 57G could be taken on the original copy only when the assessee satisfied the Assistant Collector about the loss of the duplicate copy. The record did not show that such permission had been obtained or that the assessee had proved non-issue, loss, or transit loss of the duplicate invoice. The appellate authority's assumption regarding the invoicing practice of the supplier was unsupported by tangible material and could not substitute proof. The order allowing credit was therefore unsustainable, though the matter required reconsideration after giving the assessee an opportunity to substantiate the claim.

Conclusion: Modvat credit on the original invoice was not justified on the record as it stood, and the appellate order was set aside with remand for fresh decision.

---