Modvat credit on original invoice requires proof of lost duplicate copy; unsupported claims are insufficient.

Modvat credit under Rule 57G could not be taken on the original invoice merely because the duplicate copy was said to be lost in transit. The assessee had to establish that loss to the departmental authority with supporting evidence, such as an FIR, affidavit, or comparable proof. In the absence of any material substantiating the alleged loss, the condition for credit on the original invoice was not satisfied. The cited decisions were read as requiring compliance with the governing procedure and did not remove the need to prove loss of the duplicate copy, so the credit claim was not sustainable.

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Issues: Whether Modvat credit could be allowed on the original invoice when the duplicate copy was allegedly lost in transit, without proof of such loss.

Analysis: Modvat credit under Rule 57G was not available as of right on the original invoice. The assessee was required to satisfy the departmental authority that the duplicate copy had been lost in transit and to substantiate that assertion with evidence. In the absence of any supporting material, such as an FIR, affidavit, or other proof of the alleged loss, the condition for taking credit on the original invoice was not fulfilled. The cited decisions also proceeded on compliance with the governing requirements and did not dispense with the need to prove loss of the duplicate copy.

Conclusion: The denial of Modvat credit on the original invoice was ? No, in English: the denial was upheld, and the assessee was not entitled to the credit.

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