https://www.taxtmi.com/caselaws?id=83703 Certificates issued by a Public Sector Undertaking could be accepted as duty paying documents for Modvat credit where the Board's clarification treated such certificates, including those from canalising agencies, as sufficient evidence of duty payment under the proviso to Rule 57G(2) of the Central Excise Rules, 1944. As the record did not show that the clarification was inapplicable or that the supplier was not a Public Sector Undertaking, refusal of credit merely because the documents were not conventional gate passes was unjustified. The denial of Modvat credit was therefore unsustainable. en-us Wed, 17 Nov 1993 00:00:00 +0530 Sat, 16 Jul 2011 11:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83703 Certificates issued by a Public Sector Undertaking could be accepted as duty paying documents for Modvat credit where the Board's clarification treated such certificates, including those from canalising agencies, as sufficient evidence of duty payment under the proviso to Rule 57G(2) of the Central Excise Rules, 1944. As the record did not show that the clarification was inapplicable or that the supplier was not a Public Sector Undertaking, refusal of credit merely because the documents were not conventional gate passes was unjustified. The denial of Modvat credit was therefore unsustainable. Case-Laws Central Excise Wed, 17 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83703