Modvat credit on duplicate cash memos accepted where certificate proved they were issued for credit availment.

Modvat credit may be allowed on cash memos where reliable proof shows they were issued as duplicate copies for credit availment, because such documents can satisfy the documentary requirements under the Central Excise Rules. The Tribunal accepted a certificate from the issuer confirming that the cash memos were duplicate copies for Modvat purposes, and no material was produced to dislodge that factual finding. On that basis, the credit was rightly allowed and the Revenue's challenge failed.

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Issues: Whether Modvat credit could be allowed on the basis of cash memos supported by a certificate showing that they were issued as duplicate copies for availing Modvat credit, and whether such documents satisfied the requirements of the Central Excise Rules.

Analysis: The Tribunal found that the assessee had produced a certificate from the Indian Oil Corporation stating that the cash memos were issued as duplicate copies for the purpose of availment of Modvat credit. On that basis, the documents were held to satisfy the requirements of Rules 52A and 57G of the Central Excise Rules for availing credit. No material was shown to dislodge that factual finding.

Conclusion: The credit was rightly allowed, and the Revenue's challenge failed.

Ratio Decidendi: Where cash memos are supported by reliable proof that they were issued as duplicate copies for the purpose of availing Modvat credit, they may satisfy the documentary requirements prescribed for credit availment under the Central Excise Rules.

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