https://www.taxtmi.com/caselaws?id=86740 Modvat credit was held admissible where duty-paid inputs were supported by challans issued by a consignment agent. The challans identified the quantity of inputs and duty particulars, and the consigning concern was shown to be acting for TISCO rather than independently. On that basis, the documentary requirements under Rule 57G(1) and the Board's circular on acceptable proof of duty payment were treated as satisfied. The Collector (Appeals) was therefore right to accept the challans as valid evidence for credit, and the Department's challenge failed. en-us Wed, 12 Feb 1997 00:00:00 +0530 Fri, 26 Aug 2011 18:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86740 Modvat credit was held admissible where duty-paid inputs were supported by challans issued by a consignment agent. The challans identified the quantity of inputs and duty particulars, and the consigning concern was shown to be acting for TISCO rather than independently. On that basis, the documentary requirements under Rule 57G(1) and the Board's circular on acceptable proof of duty payment were treated as satisfied. The Collector (Appeals) was therefore right to accept the challans as valid evidence for credit, and the Department's challenge failed. Case-Laws Central Excise Wed, 12 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86740