Modvat credit may be supported by a Superintendent's certificate when duty on captive-consumed goods is paid later.

A jurisdictional Superintendent's certificate can be accepted as proof for Modvat credit where captive-consumed goods were initially cleared without duty and duty was paid later, and the formal statutory documents were not available. The analysis treats the certificate as a valid supporting document for credit under the Modvat scheme, with reference to compliance under Rules 57E and 57J. The Revenue's objection that such a certificate could not be relied upon was rejected, and credit was allowed on that basis.

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Issues: Whether a certificate issued by the jurisdictional Superintendent could be treated as a valid document for availing Modvat credit where duty on captive-consumed goods was paid subsequently, and whether credit could be considered in the context of Rule 57E read with Rule 57J.

Analysis: The dispute concerned goods cleared without duty initially and subjected to duty payment later. In such a situation, the available evidence of payment would ordinarily be reflected in statutory records, and where formal documents are unavailable, a certificate issued by the jurisdictional Superintendent can be accepted as proof for Modvat purposes. The Tribunal found no merit in the Revenue's objection that such certificates could not be relied upon as valid documents for credit, particularly when the remand proceedings required consideration of compliance with the Modvat scheme under Rules 57E and 57J.

Conclusion: The Superintendent's certificate was held to be a valid document for Modvat credit, and the Revenue's challenge failed.

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