Modvat credit allowed for invoices with minor weight discrepancies, verification required for missing particulars.

The Tribunal held that Modvat credit cannot be denied solely due to missing time of removal on invoices if duty payment is not disputed. It allowed Modvat credit for specific invoices with slight weight differences, attributing them to varied weighing scales. For invoices missing particulars, verification and certification from original manufacturers were required to confirm duty payment. The Tribunal emphasized that Modvat credit should be allowed as long as duty payment and usage of goods are not in dispute, disposing of the appeal with these directions.

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Issues Involved: Appeal against disallowance of Modvat credit on grounds of missing details in invoices.

Details of Judgment:

Issue 1: Missing date and time of removal from manufacturer's factory on certain invoices

The Appellants argued that Modvat credit should not be denied due to missing time of removal on invoices, as the manufacturer had indicated date of removal and the second dealer had provided complete details. They also cited a Trade Notice supporting their position. The Revenue countered that without identification marks on the goods, differing weights rendered the duty paying documents invalid for Modvat credit. The Tribunal noted that if the date of removal was inadvertently omitted, Modvat credit cannot be denied as long as duty payment is not disputed. The Tribunal found merit in the argument that slight weight differences may be due to varied weighing scales, and upheld Modvat credit for specific invoices, limiting it to the original duty paid.

Issue 2: Missing particulars in certain invoices

Regarding invoices missing specific details, the Tribunal directed verification by the Assistant Commissioner and submission of certificates from original manufacturers to confirm duty payment. The Tribunal emphasized that as long as duty payment and usage of goods are not in dispute, Modvat credit should be allowed. The appeal was disposed of with these directions.

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