MODVAT credit on a photostat gate pass was admissible where duty-paid goods and inputs were not in dispute.

MODVAT credit under Rule 57G of the Central Excise Rules, 1944 depended on production of an accepted duty-paying document. Where the only objection was that the gate pass was a photostat copy rather than the original, and there was no dispute about receipt of inputs or the duty-paid character of the goods, the Tribunal treated the copy as sufficient. Relying on earlier acceptance of endorsed gate passes and the use of duplicate or authenticated excise documents to prove duty-paid status, it found the credit admissible and rejected the departmental challenge.

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Issues: Whether MODVAT credit was admissible on the basis of a photostat copy of the gate pass.

Analysis: Credit under Rule 57G of the Central Excise Rules, 1944 depends on production of an accepted duty paying document. The dispute was confined to the fact that the document relied upon was a photostat copy and not the original gate pass. The record did not show any dispute as to receipt of inputs or the duty-paid character of the goods. The Tribunal noticed earlier decisions accepting endorsed gate passes and also relied on the principle that duplicate or authenticated copies of excise documents may be used to prove duty-paid character, as recognised in relation to Rule 224B of the Central Excise Rules, 1944.

Conclusion: MODVAT credit on the photostat copy of the gate pass was held admissible, and the departmental appeal failed.

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