https://www.taxtmi.com/caselaws?id=75634 Modvat credit cannot be denied merely because the supporting papers are private challans rather than prescribed documents, where the duty-paid character of the inputs, their receipt in the factory, and their use in manufacture are not disputed and the documents are not fake or fraudulent. In those circumstances, genuine evidence of duty-paid inputs is sufficient to support credit under the Central Excise Rules, 1944, and the assessee is entitled to avail the credit. en-us Thu, 11 Mar 2010 00:00:00 +0530 Tue, 24 Feb 2015 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75634 Modvat credit cannot be denied merely because the supporting papers are private challans rather than prescribed documents, where the duty-paid character of the inputs, their receipt in the factory, and their use in manufacture are not disputed and the documents are not fake or fraudulent. In those circumstances, genuine evidence of duty-paid inputs is sufficient to support credit under the Central Excise Rules, 1944, and the assessee is entitled to avail the credit. Case-Laws Central Excise Thu, 11 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75634