Modvat credit on original invoice upheld where duplicate copy was lost in transit and records supported the claim.

Modvat credit was held admissible on the original invoice where the duplicate copy was lost in transit, because the transactions were otherwise supported by the relevant registers and ledger entries. A general observation that loss of eligible documents in transit had become common was treated as insufficient to unsettle a reasoned order allowing credit, and no illegality or impropriety in that order was shown. The later insertion of Rule 57G(2A) by Notification No. 23/94-C.E. (N.T.) was treated as a procedural relaxation, and the benefit was considered available on the facts stated.

---

---

Issues: Whether Modvat credit could be allowed on the original invoice when the duplicate copy was lost in transit, including for invoices issued before the insertion of Rule 57G(2A) by Notification No. 23/94-C.E. (N.T.) dated 20-5-1994.

Analysis: The order denying credit was set aside on a broad observation that loss of eligible documents in transit had become a usual phenomenon. The appellate authority found that such a general observation was insufficient to displace the Assistant Commissioner's reasoned order allowing credit. The decision granting credit had been made on the facts, including the entry of the transactions in the relevant registers and ledger, and no illegality or impropriety in that order was shown. The later notification was also treated as a procedural relaxation and the benefit was considered available in the facts of the case.

Conclusion: Modvat credit on the original invoice was admissible and the assessee was entitled to the benefit.

---