Modvat credit on original invoice upheld where the duplicate copy was lost, with no fraud, revenue loss, or dispute on input use.

Modvat credit was held to be properly available where the duplicate invoice was lost in transit and credit was claimed on the original invoice, because there was no allegation of forgery or fraud. The duty-paid character of the inputs, their receipt by the assessee, and their use in manufacturing the final product were undisputed, and no revenue loss was shown. On those facts, disallowance of Modvat credit was not justified.

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Issues: Whether Modvat credit was rightly allowed when the duplicate copy of the invoice was lost in transit and credit was claimed on the basis of the original invoice.

Analysis: The duplicate invoice had been lost in transit. Credit was claimed on the basis of the original invoice. There was no allegation that the invoice was forged or fraudulent. The duty-paid nature of the inputs, their receipt by the respondent, and their use in manufacturing the final product were not in dispute. No loss of revenue was shown.

Conclusion: The disallowance of Modvat credit was not justified and the credit was held to be properly available to the respondent.

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