2010 (3) TMI 68

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..... eipt 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. - 8 of 1999 - - - Dated:- 11-3-2010 - CORAM: Hon'b .....

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..... es, therefore, Modvat credit is not allowable to the respondent on the basis of private challans. This Court in Commissioner of Central Excise, Panchkula vs. M/s Auto Spark Industries, Panchkula, CEC No.34 of 2004, decided on 11.7.2006, while relying on the issues in Commissioner of Central Excise Ahmedabad-I vs. Gujarat Medicraft Pvt. Ltd., and the Department's Circular dated 19.11.2001, has .....

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