Modvat credit on original invoice upheld where duty-paid inputs were received and used, and duplicate copy was not yet prescribed.

Modvat credit could not be denied merely because the assessee used the original invoice instead of the duplicate copy, where the inputs were duty-paid and their receipt and use in manufacture were undisputed. For periods before 19-1-1995, the duplicate copy was not prescribed as the transport copy, and credit taken on the original invoice was treated as admissible under Rule 57G(2A) of the Central Excise Rules. The denial of credit on that sole ground was therefore unjustified.

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Issues: Whether Modvat credit could be denied merely because the credit was taken on the original copy of the invoice instead of the duplicate copy.

Analysis: The appeal concerned denial of Modvat credit on the ground that the assessee had relied on the original invoice. The record showed that prior to 19-1-1995 the duplicate copy had not been prescribed as the transport copy, and the factual position regarding duty-paid character of the inputs and their receipt and utilisation in manufacture was not in dispute. In these circumstances, credit taken on the original invoice was treated as admissible under Rule 57G(2A) of the Central Excise Rules.

Conclusion: Denial of Modvat credit on the sole ground of use of the original invoice was unjustified, and the assessee succeeded.

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