Modvat credit dispute over pink duplicate invoice requirement referred to Larger Bench amid conflicting Tribunal views.

Modvat credit was disputed on whether it could be denied only because the duplicate invoice was not coloured pink under Notification No. 23/95-C.E. The Tribunal noted directly conflicting earlier decisions: one treated the omission as a mere hyper-technical defect and refused denial of credit, while the other upheld denial on the basis that the notification was intended to prevent abuse of the Modvat scheme. Because the conflict was not resolved in the order, the issue was referred to a Larger Bench, and no final ruling on admissibility of credit was given.

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Issues: Whether Modvat credit could be denied solely because the duplicate copy of the invoice was not coloured pink under Notification No. 23/95-C.E., and whether the conflict between the earlier Tribunal decisions required reference to a Larger Bench.

Analysis: The order notes two directly contrary Tribunal decisions on the same point. One view treated the absence of pink colour on the duplicate invoice as a mere hyper-technical defect and disallowed denial of credit, while the other upheld denial on the basis that the notification had been widely publicised and was intended to prevent abuse of the Modvat scheme. As the controversy was not resolved within the present order and the conflicting views had to be reconciled, the matter was required to be placed before a Larger Bench.

Outcome: The question was referred to the Larger Bench for decision and no final ruling on the admissibility of credit was rendered.

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