Verified invoice copies can support Modvat/Cenvat credit where departmental factual verification is undisputed and no legal error is shown.

Modvat/Cenvat credit may be sustained where invoice copies are supported by departmental verification of the supplier's records and that factual verification is not disputed. Here, the Range Superintendent had verified the invoices, the verification was accepted on the record, and the Tribunal treated the documents as reliable evidence for credit. As the challenge turned on a factual dispute rather than a distinct question of law, no legal error was shown in accepting the verified invoices and allowing the credit.

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Issues: Whether Modvat/Cenvat credit could be sustained on the basis of photocopy or extra copy of invoices when the invoices had been verified by the departmental officers.

Analysis: The invoices were found to have been duly verified by the Range Superintendent of the concerned suppliers, and that factual verification was not disputed before the Tribunal. On that basis, the Tribunal allowed credit. In a challenge raising only a disputed factual issue, the Tribunal was treated as the authority on facts, and no legal error was shown in its acceptance of the verified invoices for allowing credit.

Conclusion: The challenge failed and the allowance of Modvat credit was sustained.

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