https://www.taxtmi.com/caselaws?id=84549 Rule 57G vested in the Central Board of Excise and Customs the power to specify documents treated as duty-paying documents, so a Collectorate trade notice could not displace that authority without proof of Board backing. The Board's clarification had already accepted certificates issued by Public Sector Undertakings and canalising agencies as duty-paying documents, and the inputs were procured from Public Sector Undertakings. On that basis, Modvat credit on the strength of such certificates was valid in law and the departmental denial was unsustainable. en-us Mon, 25 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 16:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84549 Rule 57G vested in the Central Board of Excise and Customs the power to specify documents treated as duty-paying documents, so a Collectorate trade notice could not displace that authority without proof of Board backing. The Board's clarification had already accepted certificates issued by Public Sector Undertakings and canalising agencies as duty-paying documents, and the inputs were procured from Public Sector Undertakings. On that basis, Modvat credit on the strength of such certificates was valid in law and the departmental denial was unsustainable. Case-Laws Central Excise Mon, 25 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84549