Clarificatory credit amendment allows supplementary invoices as valid documents for Modvat and Cenvat credit claims.

Supplementary invoices were treated as valid documents for availing Modvat credit because Notification No. 51/2000-C.E. (N.T.) was regarded as clarificatory and procedural rather than a new restriction. On that basis, the later notification was applied to the disputed credit claim retrospectively, and the same reasoning was extended to Rule 7 of the Cenvat Credit Rules. The operative effect was that credit could be taken on the strength of supplementary invoices where the amendment only explained the existing entitlement.

---

---

Issues: Whether supplementary invoices were admissible documents for availing Modvat credit in view of Notification No. 51/2000-C.E. (N.T.) dated 29-8-2000 and whether the notification operated retrospectively as a clarificatory and procedural measure.

Analysis: The appeal turned on whether the later notification merely clarified the existing position or introduced a new restriction. The reasoning accepted that the notification issued under Rule 57E was clarificatory and procedural in nature. On that basis, the post-notification position was treated as applicable to the disputed credit claim. The same approach was held applicable to the corresponding provision in Rule 7 of the Cenvat Credit Rules, and supplementary invoices were regarded as acceptable documents for credit.

Conclusion: Supplementary invoices were held to be valid documents for availing credit, and the assessee's claim was allowed.

Ratio Decidendi: A clarificatory and procedural amendment operates retrospectively, and supplementary invoices can be accepted as valid documents for credit where the later notification only explains the existing entitlement.

---