Modvat credit on lost gate pass copies allowed only with a duly certified substitute under the amended procedural rule.

After amendment of Rule 57G, Modvat credit required production of the original duty-paying document, and a certified copy could be accepted only if it was issued as a specific substitute for the lost gate pass under the applicable circular or procedure. A mere attested photocopy was not enough, because it could not serve as a proper replacement for repeated or unrestricted use. On the facts, the assessee did not show that the copy relied upon had been duly certified in the required manner or that a proper request for such certification had been made, so credit was held inadmissible and the denial of credit was upheld.

---

---

Issues: Whether Modvat credit could be availed on the basis of a certified copy of the gate pass when the original gate pass was lost, in the light of the amended Rule 57G and the relevant Board circular.

Analysis: Prior to amendment, Rule 57G did not require production of the original duty-paying document along with the return, but after amendment the assessee was required to produce the original document evidencing payment of duty. The circular permitting credit on a certified copy was understood to contemplate a copy specifically certified for use in lieu of the lost gate pass, not a mere attested photocopy capable of repeated use. On the facts, there was no showing that the copy used for credit had been issued in the manner required by the circular or that a proper request had been made for such certification.

Conclusion: Modvat credit was not admissible on the basis of the copy relied upon, and the denial of credit was upheld against the assessee.

Final Conclusion: The appeal failed because credit could not be taken without a duly certified substitute for the lost gate pass after the amended procedural requirement had come into force.

Ratio Decidendi: Where the governing credit rule requires production of the original duty-paying document, a copy can support credit only if it is a duly certified substitute issued for that specific purpose under the applicable circular or procedure.

---