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2010 (3) TMI 68 - HC - Central ExciseModvat Credit – duty paying documents - Whether private challans other than the prescribed documents are valid for taking modvat credit under the Central Excise Rules, 1944? – held that - if the duty paid character of inputs and their receipt in manufacturer's factory and utilization for manufacturing a final product is not disputed, then credit cannot be denied. - , 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.
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