Modvat credit on invoice form depends on factual verification of computer-generated documents and compliance with trade requirements.

Modvat credit on invoices bearing rubber-stamped wording instead of pre-printed "duplicate for transporter" depended on whether the documents were in fact computer-generated and otherwise compliant with the relevant rule and trade notice. Because the factual foundation for that claim was not clearly established on the record, the appellate order was set aside and the matter was remanded for fresh verification and decision on merits after examining the invoices and hearing both sides.

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Issues: Whether Modvat credit could be allowed on invoices bearing rubber-stamped words instead of pre-printed words, and whether the matter required remand for verification of the invoices as computer-generated documents.

Analysis: The admissibility of the invoices depended on the factual position whether they were computer-generated, because the requirement of pre-printing the words "duplicate for transporter" could not be insisted upon for such invoices. The record before the appellate authority did not clearly establish that factual basis, and the invoices needed examination at the lower appellate stage. Since the issue turned on verification of the documents and their compliance with the relevant rule and trade notice, the matter was fit to be sent back for fresh decision on merits after examining the invoices and hearing the parties.

Conclusion: The existing order was set aside and the matter was remanded for fresh adjudication on the admissibility of the invoices and the consequent Modvat credit claim.

Final Conclusion: The appeal succeeded to the extent that the earlier appellate order was vacated and the dispute was restored for reconsideration on merits by the lower appellate authority.

Ratio Decidendi: Where entitlement to Modvat credit depends on the nature and admissibility of the duty documents, and the relevant factual foundation is not clearly established, the proper course is remand for fresh verification and decision under the applicable rule and trade notice.

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