Modvat credit documentation requirements: credit denied where the attested photocopy of the original duty-paid invoice was not produced.

Modvat credit required proof that the goods were duty paid and support by the prescribed documentation. An invoice unsupported by the attested photocopy of the original duty-paid invoice was treated as insufficient evidence for credit under the scheme. Because the missing document was not produced even after the objection was raised at the show-cause and appellate stages, the claim was rejected. A further chance to file the document was declined, as compliance had already been required earlier and was not made.

---

---

Issues: Whether Modvat credit could be availed on the strength of an invoice that did not have the attested photocopy of the original duty-paid invoice required under the applicable procedure.

Analysis: The requirement to establish that the goods were duty paid and to support the claim with the prescribed document was treated as essential to the Modvat scheme. Since the appellant had not produced the attested photocopy of the original invoice even after the objection was raised at the show-cause and appellate stages, the invoice relied upon was held to be insufficient evidence for allowing credit. A further opportunity to produce the missing document was declined because compliance had already been required earlier and was not made.

Conclusion: Modvat credit was not admissible and the appellant's claim failed.

---