Modvat credit on disputed duplicate invoices required factual verification before final adjudication and was remanded for reconsideration.

Modvat credit on invoices alleged to be duplicate copies could not be finally sustained without verification of the underlying records. The factual position had to be checked from the issuing Range Office and the consignor to determine whether the invoices were genuinely duplicate copies or valid original documents. Because this material fact remained unresolved, the existing finding was treated as insufficient for final disposal on merits. The matter was therefore remanded to the Assistant Commissioner for de novo adjudication with directions to verify the invoice position.

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Issues: Whether Modvat credit could be sustained on invoices shown to be duplicate copies written in original form, and whether the matter required verification before final adjudication.

Analysis: The factual basis of the credit claim required verification from the records of the issuing Range Office and from the consignor to determine whether the invoices were in fact duplicate copies. In view of this unresolved factual aspect, the existing finding was not treated as sufficient for final disposal on merits.

Conclusion: The matter was remanded to the Assistant Commissioner for de novo adjudication with directions to verify the invoice position.

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