Modvat credit and reconstructed Bill of Entry copies: matter remanded for verification before deciding eligibility.

Modvat credit could not be rejected finally merely because the claim was supported by a xerox copy of the Bill of Entry, where the appellant asserted that a reconstructed copy from the Custom House existed after loss of the triplicate copy. As no reconstructed copy had been produced before the lower authorities, the record was insufficient for a final merits determination. The matter was remanded to the original authority to verify the reconstructed copy and then decide the appellant's eligibility to Modvat credit.

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Issues: Whether Modvat credit could be denied merely because the credit was claimed on the basis of a xerox or reconstructed copy of the Bill of Entry, and whether the matter should be remanded to enable production of the reconstructed copy before the original authority.

Analysis: The claim before the lower authorities had been considered only as one based on a xerox copy, whereas the appellant asserted that a reconstructed copy obtained from the Custom House was available because the triplicate copy had been lost. Since no reconstructed copy had been produced before the authorities below, the matter could not be finally decided on the record as it stood. The appropriate course was to allow the appellant an opportunity to produce the reconstructed copy before the original authority for verification of eligibility to Modvat credit.

Conclusion: The denial of credit was not finally sustained on merits, and the appeal was allowed by remanding the matter to the original authority for consideration of the reconstructed copy and the consequential eligibility of Modvat credit.

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