https://www.taxtmi.com/caselaws?id=82439 Modvat credit was held to be available where duty on inputs had been paid through TR 6 challans and the Range Superintendent's certificate established both payment and correlation with the clearances. Rule 57G required proof of duty payment on inputs, but TR 6 challans were recognised as valid payment instruments. Although a challan alone may not identify the specific goods, the certificate supplied the missing link between the duty paid and the inputs received. On that basis, the documentation was treated as sufficient compliance with the Modvat requirement, and credit could not be denied to the assessee. en-us Wed, 18 Dec 1991 00:00:00 +0530 Tue, 05 Jul 2011 11:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82439 Modvat credit was held to be available where duty on inputs had been paid through TR 6 challans and the Range Superintendent's certificate established both payment and correlation with the clearances. Rule 57G required proof of duty payment on inputs, but TR 6 challans were recognised as valid payment instruments. Although a challan alone may not identify the specific goods, the certificate supplied the missing link between the duty paid and the inputs received. On that basis, the documentation was treated as sufficient compliance with the Modvat requirement, and credit could not be denied to the assessee. Case-Laws Central Excise Wed, 18 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82439