TMI Blog1997 (11) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... ulati, Vice President]. The issue in the appeal relates to the grant of Modvat credit in respect of goods which were received under the cover of invoices which did not indicate whether the same was in the case of the original or duplicate or triplicate or quadruplicate or an extra copy. A perusal of the orders of the authorities below does not reveal as to the status of this extra copy. It h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the production process. Accordingly, all the appeals are remanded to the lower authority for considering the evidence appellants may like to provide, in this regard. 2. The learned JDR for the department has pleaded that by allowing the benefit of Modvat credit against the extra copy of the invoice, the revenue s interest has been prejudiced inasmuch as the duplicate copy, which is to be trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the order passed is only a remand order and the Commissioner has only directed for a verification of the duty paid nature of the goods and only in that event, he has ordered for the grant of Modvat credit. He has pleaded that the Tribunal has been taking liberal view in respect of such omissions and has sought for upholding the order of the lower authority s order. 4. We have considered t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the fulfilment of the conditions and in the event where there is a substantive compliance with the requirements of the rules, including the requirement of the production of the notified document credit should be allowed. In the present case, there is no plea before us, nor we find it in the narration of facts in the orders of the authorities below that the duplicate copy was in fact available an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y if the duplicate copy is made available. We, therefore, modify the order of the lower authority and hold that the appellants would be entitled to the Modvat credit in the event of their being able to produce the duplicate copy of the invoice which was issued at the relevant time and if they are able to satisfy the authorities as to why the same could not be sent along with the goods and also aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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