Modvat credit requires the prescribed invoice copy; an extra invoice copy alone is not enough for curable defect relief.

Modvat credit was available only against the notified invoice document prescribed by the rules. A defect in documentation could be treated as curable only where the assessee showed that the duplicate or transporter's copy had accompanied the goods, was genuinely unavailable, or was otherwise lost despite compliance. Mere production of an extra copy of the invoice was insufficient. The claim to credit therefore depended on proof of the duplicate invoice and satisfactory explanation for its non-production, together with verification of the duty-paid nature of the goods.

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Issues: Whether Modvat credit could be granted on the basis of an invoice copy that did not show whether it was the original, duplicate, triplicate, quadruplicate or an extra copy, and whether the defect was curable without production of the notified duplicate invoice.

Analysis: Modvat credit under the relevant rules required receipt of goods under the notified document. The Tribunal held that the liberal view taken in cases involving curable lapses applies only where it is shown that the transporter's copy or duplicate invoice was lost or was otherwise unavailable despite genuine compliance. In the present case, there was no plea or material showing that the duplicate copy had in fact accompanied the goods or was available but omitted by the supplier. Mere reliance on an extra copy of the invoice was therefore insufficient. The defect could be treated as curable only if the duplicate invoice, which ought to have accompanied the goods, was produced and its non-supply along with the goods was satisfactorily explained.

Conclusion: Modvat credit was not automatically admissible on the extra copy, and the earlier view treating the defect as curable was unsustainable unless the duplicate invoice was produced and the duty-paid nature of the goods was verified.

Final Conclusion: Relief was restricted and the claim to credit survived only on proof of the duplicate invoice and compliance with the prescribed conditions.

Ratio Decidendi: A procedural defect in Modvat documentation is curable only where the assessee establishes production or availability of the notified invoice copy required by the rules and shows substantive compliance with the prescribed conditions.

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