Modvat credit cannot be denied for invoice-premises mismatch where duty payment, receipt, and use of inputs are proved.

Modvat credit could not be refused merely because dealer invoices were issued from premises other than the registered premises when duty payment, receipt of inputs, and use of those inputs in manufacture were established. The Tribunal accepted factual verification of duty-paid goods and their movement into the final product, and the Board's circular and amending notification under the Central Excise Rules, 1944 supported the view that credit should not fail only because every prescribed document particular was absent. On those facts, denial of credit on the invoice-premises objection alone was not justified, and no substantial question of law arose.

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Issues: Whether Modvat credit could be denied merely because the dealer's invoices were issued from premises other than the registered premises, where payment of duty, receipt of inputs, and use of inputs in the final product were established.

Analysis: The Tribunal's finding that duty payment, receipt of inputs, and their use in manufacture stood proved was accepted. The Board's circular and the amending notification under the Central Excise Rules, 1944 showed that credit was not to be denied only because the documents did not contain every prescribed particular, so long as the factual verifications of duty payment and movement/use of goods were possible.

Conclusion: The credit could not be denied on the sole ground that the invoice was issued from a premises different from the registered premises, and no substantial question of law arose.

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