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<h1>Appellate Tribunal allows appeal, deems Challan valid under Central Excise Rules for Modvat credit</h1> <h3>SS. SALES ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, CALCUTTA-I</h3> SS. SALES ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, CALCUTTA-I - 2001 (136) E.L.T. 879 (Tri. - Kolkata) The Appellate Tribunal CEGAT, Kolkata allowed the appeal regarding Modvat credit, stating that the Challan issued under Rules 52A and 173G of the Central Excise Rules, 1944 could be considered a valid document for granting credit. The Tribunal found that the Challan contained all necessary details as required under Rule 52A, making it a valid invoice for Modvat credit purposes. The appeal was allowed, and the stay petition was disposed of.