Modvat credit on original invoice copy was inadmissible where the rule required the duplicate copy for valid documentation.

Rule 52A required the duplicate copy of the manufacturer's invoice for Modvat credit, and that specific document requirement could not be diluted by the notification relied on. Rule 57G(2A) permitted acceptance of the original invoice only in the manner expressly provided where the duplicate was lost, but that procedure was not followed before the proper authority. Credit taken on the original invoice copy was therefore not in accordance with the prescribed Modvat documentation and was inadmissible in law.

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Issues: Whether Modvat credit could be taken on the original copy of the manufacturer's invoice instead of the duplicate copy prescribed under Rule 52A, and whether the assessee could rely on the notification or Rule 57G(2A) to justify such credit.

Analysis: Rule 52A as amended required the duplicate copy of the invoice for taking credit under the Modvat scheme. The notification relied upon did not override this specific prescription, and could not relax the requirement imposed by the rule. Rule 57G(2A) contemplated acceptance of the original copy in appropriate cases where the duplicate copy was lost, but the assessee did not pursue that procedure before the proper authority. The documentation used for availing credit was therefore not in accordance with the prescribed rule.

Conclusion: Modvat credit on the original invoice copy was inadmissible, and the disallowance was in law.

Final Conclusion: The appeal failed because the credit was taken on incorrect documentation contrary to the governing Modvat rules.

Ratio Decidendi: Where a specific rule prescribes the duplicate invoice as the document for Modvat credit, a notification cannot dilute that requirement, and the original invoice can be accepted only in the manner expressly permitted by the rule.

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