Modvat credit cannot be denied for omission of duty rate on invoice when duty payment details otherwise permit verification.

Modvat credit cannot be denied merely because a dealer's invoice omits the duty rate if the relevant particulars, including value and total duty paid, are available and the applicable rate can be ascertained from the tariff. The absence of one specific invoice entry does not by itself invalidate the documents for Modvat purposes where the substantive information needed to verify duty payment is present. On that basis, the denial of credit was held unjustified and the assessee succeeded.

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Issues: Whether Modvat credit could be denied on the ground that the dealer's invoice did not contain all particulars, including the rate of duty, required for the purposes of Notification No. 33/94-C.E. (N.T.) and Rule 57G of the Central Excise Rules.

Analysis: The credit was disallowed solely because the invoice was said to be incomplete. The order found that the relevant particulars regarding the value of the goods and the total duty paid were available, and that the rate of duty could be ascertained from those details and from the Central Excise Tariff. In these circumstances, the absence of the specific rate on the invoice was held not to be a sufficient basis to treat the documents as invalid for Modvat purposes.

Conclusion: The denial of Modvat credit was not justified and the assessee succeeded on this issue.

Final Conclusion: The order confirming the demand was set aside and the appeal was allowed.

Ratio Decidendi: Modvat credit cannot be denied merely because the invoice omits the duty rate if the other necessary particulars are available and the applicable duty can otherwise be ascertained.

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