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<h1>Validity of private challans for Modvat credit referred to High Court for consideration</h1> The Revenue's application for reference regarding the validity of private challans for Modvat credit under the Central Excise Rules, 1944 was allowed as ... Reference to High Court - Modvat The Revenue filed an application for reference of a question regarding the validity of private challans for Modvat credit under the Central Excise Rules, 1944. The same question had already been directed to be referred to the Hon'ble Punjab and Haryana High Court, so the reference application was allowed. The question is forwarded to the High Court for consideration.