Modvat credit requires the prescribed duplicate invoice; a photocopy alone is insufficient to claim the benefit.

Modvat credit was available only on the prescribed duplicate invoice, not on a mere photocopy. The assessee produced a photocopy instead of the original or duplicate invoice, and that document was held insufficient to support credit. Relying on prior tribunal view, the article states that an extra or photocopied invoice cannot be treated as valid evidence for availing Modvat credit, so the credit claim failed and the Revenue succeeded.

---

---

Issues: Whether Modvat credit could be availed on the strength of a photocopy of the invoice.

Analysis: The prescribed rule permitted credit on the basis of the duplicate copy of the invoice. The assessee had produced only a photocopy and not the original or duplicate invoice. Following the earlier tribunal view that credit cannot be taken on an extra or photocopy of the invoice, the document relied upon was held to be insufficient for availing Modvat credit.

Conclusion: Modvat credit could not be availed on the strength of a photocopy of the invoice, and the Revenue's appeal succeeded.

---