Modvat credit on original invoice treated as clarificatory, and Revenue's reference was not entertained after Tribunal remand.

Modvat credit was considered admissible on the original invoice for inputs received before 20-5-1994, because the amendment permitting use of the original invoice where the duplicate copy was lost in transit was treated as clarificatory and as reflecting the earlier position. The Court noted that an original document could not be treated less favourably than a duplicate copy for credit purposes. As the Tribunal had already remanded the matter for de novo consideration, no live question required decision and the Revenue's reference was not entertained.

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Issues: Whether Modvat credit was admissible on the original invoice for inputs received before 20-5-1994, and whether Notification No. 23/94-C.E. (N.T.) dated 20-5-94 applied to invoices issued prior to that date.

Analysis: The amendment permitting credit on the original invoice where the duplicate copy is lost in transit was treated as clarificatory and as making explicit what was already implicit in the earlier provision. The Court also noted that an original document could not be worse than a duplicate copy for the purpose of availing credit. Since the Tribunal had in any event remanded the matter for de novo consideration, the reference did not present a question requiring decision.

Conclusion: The Revenue's reference petition was not entertained, and the Court declined to answer the proposed questions.

Final Conclusion: The order leaves the Tribunal's remand undisturbed and results in dismissal of the Revenue's reference at the threshold.

Ratio Decidendi: An amendment enabling Modvat credit on the original invoice where the duplicate is lost is clarificatory, and a reference will not be answered when no question requiring decision survives.

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