Modvat credit on returned goods upheld where an authenticated annexure met invoice-like documentation requirements.

Modvat credit could not be denied merely because the returned goods were supported by an authenticated annexure rather than a document expressly listed under Rule 57G(2). The annexure recorded the description, quantity, value, duty rate and duty amount, and was authenticated by the Range Superintendent. On that basis, it satisfied the substance of the documentation requirements and fell within the wide definition of invoice in the explanation to Rule 52A, which covers an assessee's own or similar sale/removal document containing the required particulars. Credit on the returned goods was therefore allowed.

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Issues: Whether Modvat credit could be denied on the ground that the returned goods were supported by an annexure, and not by a document expressly specified under Rule 57G(2) of the Central Excise Rules.

Analysis: The returned master batches were received back after reversal of duty by the customer, and the annexure contained the description, quantity, value, rate of duty and amount of duty. The document was also authenticated by the Range Superintendent. The definition of invoice in the explanation to Rule 52A of the Central Excise Rules is wide enough to include an assessee's own document or any other document of similar nature generally used for sale or removal of excisable goods, provided it contains the particulars required under the Act or Rules. On that basis, the annexure was treated as a proper document for credit purposes.

Conclusion: The annexure was a valid document for availing Modvat credit, and denial of credit was unjustified.

Final Conclusion: The appeal succeeded and the assessee was held entitled to Modvat credit on the returned goods supported by the authenticated annexure.

Ratio Decidendi: A document not expressly listed as a duty-paying document may still support Modvat credit if, in substance, it contains the required particulars and answers the statutory description of an invoice or similar document under the rules.

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