TR-6 challan accepted as valid duty-paying document for excise credit under Rule 57G(3).

A TR-6 challan is treated as a valid duty-paying document for taking credit under Rule 57G(3) of the Central Excise Rules. The prescribed records, including PLA entries and invoice references, are regarded as secondary evidence derived from the primary document evidencing actual duty payment. Because the credit scheme recognises secondary evidence for this purpose, the primary document cannot be excluded merely because it is not expressly listed among the prescribed documents. The Revenue's challenge therefore fails, and credit remains available on the basis of the TR-6 challan.

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Issues: Whether a TR-6 challan is a valid duty-paying document for taking credit under Rule 57G(3) of the Central Excise Rules.

Analysis: The TR-6 challan was treated as the primary evidence of payment of duty. The other prescribed documents, such as entries in the PLA or references in invoices, were regarded as secondary evidence generated from the primary duty-payment document. Since the rules recognise secondary evidence for credit purposes, the primary document evidencing actual duty payment could not be excluded merely because it was not expressly listed among the prescribed documents.

Conclusion: TR-6 challan is a valid duty-paying document for availing credit, and the Revenue's challenge fails.

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