https://www.taxtmi.com/caselaws?id=87245 A reference under Section 35G(1) of the Central Excise Act, 1944 concerned whether Modvat credit could be claimed on attested photocopies of gate passes when the originals were lost. The Tribunal noted its earlier view that, after the amendment of Rule 57G(4), credit could not be taken on photocopies of duty-paying documents, but also found conflicting authorities supporting credit on authenticated photocopies and a High Court view against mechanical rejection. In view of this divergence, it treated the issue as requiring consideration by the jurisdictional High Court and allowed the reference application. en-us Tue, 19 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 16:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87245 A reference under Section 35G(1) of the Central Excise Act, 1944 concerned whether Modvat credit could be claimed on attested photocopies of gate passes when the originals were lost. The Tribunal noted its earlier view that, after the amendment of Rule 57G(4), credit could not be taken on photocopies of duty-paying documents, but also found conflicting authorities supporting credit on authenticated photocopies and a High Court view against mechanical rejection. In view of this divergence, it treated the issue as requiring consideration by the jurisdictional High Court and allowed the reference application. Case-Laws Central Excise Tue, 19 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87245