Strict compliance with Modvat invoice rules bars credit on a photocopy of the triplicate copy.

Modvat credit was not admissible on a photocopy of the triplicate invoice because the credit procedure under Rule 57G(3) read with Rule 52A required the prescribed original or duplicate invoice copies. Rule 57G(6) allowed use of the original copy only where the duplicate was lost in transit and that loss was proved to the jurisdictional Assistant Commissioner. The rules did not permit reliance on a triplicate copy or its photocopy, and the denial of credit was upheld.

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Issues: Whether Modvat credit could be availed on the basis of a photocopy of the triplicate copy of an invoice when the original and duplicate copies were stated to have been lost in transit.

Analysis: The credit was taken on a document other than the original or duplicate invoice copies prescribed under Rule 57G(3) read with Rule 52A of the Central Excise Rules. Rule 57G(6) permitted use of the original copy only where the duplicate copy was lost in transit and such loss was proved to the satisfaction of the jurisdictional Assistant Commissioner. The rules did not contemplate use of the triplicate copy, or a photocopy thereof, for availing Modvat credit. Where the rule prescribed a specific method for taking credit, that procedure had to be strictly followed.

Conclusion: Modvat credit on the photocopy of the triplicate invoice was not admissible, and the denial of credit was upheld.

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