Modvat credit denied for non-compliant invoices and invoices not in assessee's name under the documentary requirements.

Modvat credit was not admissible where the supporting invoices did not meet the prescribed documentary requirements and some invoices were not in the assessee's name. The limited relaxation permitting credit on the original invoice after loss of the duplicate in transit was unavailable because no request had been made to the proper officer and the invoices were not shown to belong to the assessee. Credit was therefore rightly denied.

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Issues: Whether Modvat credit was admissible where some invoices were not the duplicate copy for transporter and some invoices were not in the name of the assessee.

Analysis: Credit was claimed on invoices that did not satisfy the stipulated documentary requirement and on invoices not bearing the assessee's name. The assessee did not dispute the factual and legal objections raised in the notice. The limited relaxation recognised for taking credit on the original invoice after loss of the duplicate in transit was not available, as no request had been made to the proper officer and the invoices were not shown to be in the assessee's name.

Conclusion: Modvat credit was rightly denied.

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