Modvat credit cannot be denied for invoice irregularity when duty payment, receipt, and use of inputs are proved.

Modvat credit cannot be denied solely because a dealer's invoice was issued from a premises other than the registered premises, where duty payment, receipt of inputs, and their use in the final product are established. The Tribunal treated these factual requirements as proved, and the Board's circular read with the amendment to Rule 57G reflected that credit should not fail for absence of every documentary detail if the substantive conditions are verifiable. On that basis, the objection based only on the place of invoice issuance was untenable and the credit was properly allowed.

---

---

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

Analysis: The disputed credit related to the period January 2000 to August 2000. The Revenue's objection rested on the requirement that the invoice should have been issued from the dealer's registered premises. The Tribunal had found as facts that duty payment, receipt of inputs, and use of the inputs in manufacture were proved. The Board's clarification in Circular No. 441/7/99 dated 23-2-99, together with Notification No. 7/99-C.E. amending Rule 57G of the Central Excise Rules, 1944, indicated that credit could not be denied merely because the documents lacked all particulars, where the verifiable facts of duty payment and receipt and use of inputs were established.

Conclusion: The objection based only on the place from which the invoice was issued was untenable, and Modvat credit was rightly allowed.

---