Modvat credit on original invoices after loss of duplicates requires fresh verification and remand for inquiry.

Modvat credit could be considered on original invoices where duplicate copies were stated to have been lost in transit under Rule 57G(2A) of the Central Excise Rules, 1944. The Tribunal noted that earlier proceedings had only xerox copies, while the original invoices were produced at hearing and appeared to indicate delivery of inputs at the appellant's premises. Because the authenticity and evidentiary value of the originals required further verification, the matter was remitted to the original authority for fresh examination and decision in accordance with law after giving the appellant due opportunity.

---

---

Issues: Whether Modvat credit could be examined on the basis of original invoices where the duplicate copies were stated to have been lost, and whether the matter should be remanded for verification.

Analysis: Rule 57G(2A) of the Central Excise Rules, 1944 addresses situations where credit may be taken on the original invoice if the duplicate copy is lost in transit. The record showed that only xerox copies had been produced before the lower authorities earlier, while the original invoices were produced at the hearing before the Tribunal and appeared to show delivery of inputs to the appellant's premises. In these circumstances, further verification of the original invoices and additional inquiry by the original authority was considered necessary before a final decision on the claim for credit.

Conclusion: The matter was remitted to the original authority for fresh examination and decision in accordance with law after due opportunity to the appellant.

---