Modvat credit cannot be denied for a curable invoice defect when receipt, use of inputs, and duty payment are undisputed.

Modvat credit could not be denied merely because the duplicate copy of the invoice was not produced and there was an alleged break in correlation between factory and depot documents. The inputs were received and used in manufacture, duty payment was undisputed, and the missing duplicate invoice was treated as a curable technical defect. Relying on its earlier decision in the same assessee's case, the Tribunal held that the credit was allowable and the denial of credit was unsustainable.

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Issues: Whether Modvat credit could be denied for non-production of the duplicate copy of the invoice and alleged lack of correlation between the factory and depot documents.

Analysis: The inputs were received and used in the manufacture of the final product, and there was no dispute that duty had been paid. The absence of the duplicate invoice and the alleged break in correlation were treated as a curable defect and only a technical lapse. The entitlement to credit was supported by the Tribunal's earlier decision in the appellant's own case.

Conclusion: Modvat credit was allowable and the denial of credit was unsustainable.

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