Modvat credit cannot be denied for missing original gate pass when certified secondary evidence supports receipt of goods.

Modvat credit could not be rejected mechanically only because the original gate pass was not produced when secondary evidence, including an attested copy, a certified substitute copy and transport documents, was available to show receipt of goods. The authorities were required to examine the evidentiary record and the explanation that the original had been misplaced during renovation, rather than deny credit on a formal defect alone. The matter was remanded for fresh adjudication after proper enquiry into the secondary evidence and supporting documents.

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Issues: Whether Modvat credit could be denied merely because the original gate pass was not produced, despite secondary evidence and a certified copy being made available.

Analysis: The appeal concerned denial of Modvat credit on the sole ground of non-production of the original gate pass. Secondary evidence was produced, including an attested copy of the gate pass, a certified copy issued in lieu of the lost original, and transport documents showing receipt of goods. The lower authorities had not examined these materials or the appellant's explanation that the original had been misplaced during factory renovation. The matter therefore required proper enquiry into the evidentiary record instead of a mechanical rejection.

Conclusion: Denial of Modvat credit on the sole ground of absence of the original gate pass was not sustained, and the matter was remanded for fresh adjudication after considering the secondary evidence.

Ratio Decidendi: Where documentary secondary evidence and a certified substitute copy are produced to support receipt of goods, Modvat credit cannot be rejected mechanically for want of the original gate pass and the claim must be decided after proper enquiry.

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