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of <h1>Tribunal Emphasizes Documentation for Modvat Credit Claim: Missing Invoice Copy & Duty Payment Verification Required</h1> <h3>COMMISSIONER OF C. EX., COIMBATORE Versus GEC ALSTHOM INDIA LTD.</h3> COMMISSIONER OF C. EX., COIMBATORE Versus GEC ALSTHOM INDIA LTD. - 1998 (98) E.L.T. 439 (Tribunal) Issues:Grant of Modvat credit for goods received under invoices with missing information on the copy status.Analysis:The appeal concerns the grant of Modvat credit for goods received under invoices lacking clarity on the copy status. The lower authority relied on a Bombay High Court judgment to allow Modvat credit pending verification of duty paid nature of goods. The department argued that allowing credit against the extra copy could prejudice revenue, emphasizing the importance of the transporter's copy under Rule 52A. The respondents' advocate highlighted the remand order's nature and sought a liberal view from the Tribunal. The Tribunal noted that the Bombay High Court's decision applies when the transporter's copy is lost, which was not the case here. It emphasized that benefits should be granted upon substantive compliance with rules, including producing the notified document. As the duplicate copy's availability was not confirmed due to supplier omission, the Tribunal ruled in favor of Modvat credit only if the duplicate copy is produced for verification.The Tribunal held that the defect in the present case is curable only if the duplicate copy is provided. It modified the lower authority's order, stating that Modvat credit would be allowed if the appellants can produce the duplicate copy of the invoice, explain why it was not sent with the goods, and verify the duty paid nature of the goods. The decision emphasizes the importance of complying with documentation requirements for claiming Modvat credit and ensuring the availability of necessary copies of invoices for verification purposes. The judgment clarifies the conditions under which Modvat credit can be granted and highlights the significance of following procedural requirements to avail of such benefits under the law.
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