Modvat credit on disputed invoices remanded for fresh consideration of supplier certificate evidence and alleged invoice tampering.

Modvat credit disputes required fresh examination where the record showed that the supplier's certificate supporting duty debit in the PLA had not been considered by the adjudicating authority, and where there was no clear finding on the supplier's certificate concerning the alleged tampering and endorsement of the invoice in favour of the appellant. The matter was remanded for reconsideration of both issues, with the appellant to be given an opportunity to present its case.

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Issues: Whether Modvat credit could be denied for inputs covered by invoice where the supplier's certificate indicated duty had already been debited in the PLA; and whether credit could be denied on the ground that the invoice was alleged to have been tampered with and endorsed in favour of the appellant.

Analysis: The record showed that the certificate said to support the first claim had not been considered by the adjudicating authority. For the second claim, there was no clear finding on the certificate issued by the supplier. Both matters therefore required fresh examination, with the appellant to be given an opportunity to present its case.

Outcome: The matter was remanded for reconsideration of both issues.

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