Modvat credit allowed where verified invoices and collateral evidence proved receipt of goods despite missing transport details.

Modvat credit cannot be denied merely because invoices omit transport particulars such as mode of transport or vehicle number, where the invoices are otherwise verified and collateral evidence establishes receipt and use of the goods. The invoices had been issued under Rule 52-A and verified by the Assistant Commissioner, while Form 31 and other evidence confirmed actual receipt in the factory. In the absence of any material showing non-receipt or other inadmissibility, the omission did not invalidate the invoices for Modvat purposes, and the assessee was entitled to the credit.

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Issues: Whether Modvat credit could be denied merely because the invoices did not contain transport details such as the mode of transport and vehicle registration number, when the invoices were otherwise verified and supported by collateral evidence showing receipt and use of the goods.

Analysis: The invoices had been issued under Rule 52-A of the Central Excise Rules and were verified by the Assistant Commissioner. The respondents had produced Form 31 issued by the Sales Tax Authorities with full particulars, and the adjudicating authority accepted collateral evidence establishing actual receipt of the goods in the factory and their use. In the absence of any material showing that the goods were not received or that credit was otherwise inadmissible, the omission of transport details did not by itself render the invoices invalid for Modvat purposes.

Conclusion: The objection to the invoices was rejected and Modvat credit was held admissible in favour of the assessee.

Ratio Decidendi: Modvat credit cannot be denied solely for absence of transport particulars in the invoice where the document is otherwise verified and the actual receipt of goods is established by reliable collateral evidence.

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