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2010 (3) TMI 1161 - HC - Central ExciseCENVAT Credit - duty paying invoices - Whether private challans other than the prescribed documents are valid for taking modvat credit under the Central Excise Rules, 1944? - Held that:- The respondent-manufacturer would be entitled to claim Modvat credit on the strength of private challans, as the same were not found to be fake and there was a proper certification that duty had been paid - appeal dismissed - decided against Revenue.
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