Modvat credit cannot be denied for invoice colour variation where the duplicate invoice substantially met the notification requirement.

Modvat credit could not be denied solely because the duplicate invoice was not printed on paper that was purely pink in colour. The invoice produced was found to contain pink among mixed shades, so it was not outside the notification's colour requirement in a strict sense. On that basis, the earlier objection to the document's validity was not accepted, and the allowance of credit by the Commissioner (Appeals) was upheld. The Revenue's challenge therefore failed, and the assessee remained entitled to Modvat credit.

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Issues: Whether Modvat credit could be denied merely because the duplicate invoice was not printed on paper of pink colour as contemplated by the notification.

Analysis: The duplicate invoice produced showed a mixed colour composition with pink among other shades, and the invoice could not be said to be outside the colour requirement in a strict sense. The earlier view that the document was not a legal basis for credit was not accepted, and the Commissioner (Appeals) had rightly allowed credit on examination of the invoice. The reliance on the notification was therefore not sufficient to dislodge the credit claim on these facts.

Conclusion: The assessee was entitled to Modvat credit and the Revenue's challenge failed.

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