Modvat credit cannot be denied for missing duplicate invoices where tax authorities retained them and proof otherwise exists.

Modvat credit could not be denied merely because duplicate invoice copies were not produced where the Sales Tax Authorities had retained them. The assessee produced a certificate from the Sales Tax Authorities confirming retention of the duplicate invoices, and the record showed that the non-production was not attributable to the assessee. As the invoices were otherwise established by that certificate, denial of credit on this procedural ground was not justified.

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Issues: Whether Modvat credit could be denied merely because the duplicate copies of invoices were not produced when those invoices had been retained by the Sales Tax Authorities.

Analysis: The appellants produced a certificate from the Sales Tax Authorities showing that the duplicate copies of the relevant invoices had been retained by them. The record showed that the non-production of the duplicate copies was not attributable to the appellants, and the existence of the invoices was otherwise established by the certificate produced.

Conclusion: The denial of Modvat credit on the ground of non-production of duplicate copies of invoices was not justified, and the issue was decided in favour of the assessee.

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