Modvat credit requires prescribed duty-paying documents; an extra invoice copy and missing particulars invalidate the claim.

Modvat credit was stated to be unavailable where the claim was supported by an extra copy of the invoice instead of the prescribed duplicate copy, and the invoice omitted the rule number and particulars showing duty payment. The documentary requirements were treated as substantive to the validity of the credit claim, not as mere procedural formalities. On that basis, the deficiency was not regarded as curable, and the credit was said to be inadmissible.

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Issues: Whether Modvat credit could be availed on the strength of an extra copy of invoice, where the prescribed duplicate copy was not used and the invoice also lacked required particulars.

Analysis: The credit was claimed on an extra copy of the invoice instead of the duplicate copy contemplated by the rules. The invoice did not bear the rule number under which it was issued and did not show the particulars evidencing payment of duty on the basis of which credit was taken. These were not merely procedural irregularities, since the prescribed document and supporting particulars went to the validity of the credit claim. In the circumstances, the deficiencies could not be treated as curable lapses.

Conclusion: Modvat credit was not admissible, and the departmental appeal succeeded.

Ratio Decidendi: Credit under the Modvat scheme cannot be sustained when the prescribed duty-paying document is not produced and the documentary requirements are not met in a manner affecting the very validity of the credit claim.

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