MODVAT credit cannot be refused solely for loss of the triplicate Bill of Entry when a certified copy is verified.

MODVAT credit could not be denied solely because the triplicate Bill of Entry was lost, where a duly authenticated certified copy was produced and the prescribed duty-evidencing document remained available for verification. Rule 57G treated the Bill of Entry as a statutory input document, and the record indicated that the first and second copies were with the Department, making verification of the duty-paid nature and identity of the inputs possible. The matter was therefore remitted for fresh adjudication after examining the relevant Board instructions, verifying the goods and inputs, and giving the assessee an opportunity of hearing.

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Issues: Whether MODVAT credit could be denied merely because the triplicate Bill of Entry was lost and a certified copy authenticated by the Customs House was produced, and whether the matter required remand for verification of the duty-paid nature and identity of the inputs.

Analysis: Rule 57G of the Central Excise Rules, 1944 required inputs to be received under prescribed duty evidencing documents, and the Bill of Entry was recognised as such a statutory document. The record showed that the triplicate copy had been lost, while the first and second copies remained available with the Department, making verification possible. The authority also noted that the relevant Board instructions and the legal position on certified copies and loss of documents had not been fully examined by the lower authority, and that the issue should be reconsidered after verifying the identity of the goods and the duty-paid character of the inputs.

Conclusion: Denial of credit solely on the ground that a certified copy of the triplicate Bill of Entry was produced was not finally sustained, and the matter was remitted for fresh adjudication.

Final Conclusion: The impugned order was set aside and the dispute was sent back for reconsideration in accordance with law after verification and after granting the appellants an opportunity of hearing.

Ratio Decidendi: Where prescribed duty-evidencing documents are otherwise available for verification, MODVAT credit cannot be rejected solely because the original triplicate Bill of Entry is unavailable and a duly authenticated certified copy is produced.

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