https://www.taxtmi.com/caselaws?id=83256 Certificates issued by a public sector undertaking were treated as valid duty paying documents for Modvat credit under Rule 57G(2) where the applicable trade notice recognised such certificates. The Tribunal applied its earlier view that certificates issued by public sector undertakings and canalising agencies could support credit claims, and rejected the argument that only certificates from MMTC or STC were eligible. On that basis, certificates issued by Hindustan Copper Ltd. were accepted for Modvat credit entitlement. en-us Tue, 10 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 11:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83256 Certificates issued by a public sector undertaking were treated as valid duty paying documents for Modvat credit under Rule 57G(2) where the applicable trade notice recognised such certificates. The Tribunal applied its earlier view that certificates issued by public sector undertakings and canalising agencies could support credit claims, and rejected the argument that only certificates from MMTC or STC were eligible. On that basis, certificates issued by Hindustan Copper Ltd. were accepted for Modvat credit entitlement. Case-Laws Central Excise Tue, 10 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83256