https://www.taxtmi.com/caselaws?id=88754 Modvat credit was available on challans issued by a public sector supplier because those challans were accepted as duty paying documents under the governing instructions, and there was no allegation that they were fake or manipulated. The documents therefore satisfied Rule 57G of the Central Excise Rules, 1944, but the credit could not exceed the actual duty paid on the inputs. As the duty actually payable was lower than the amount shown in the challans, credit was restricted to that lower amount and the excess was disallowed. en-us Tue, 03 Feb 1998 00:00:00 +0530 Wed, 21 Sep 2011 10:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88754 Modvat credit was available on challans issued by a public sector supplier because those challans were accepted as duty paying documents under the governing instructions, and there was no allegation that they were fake or manipulated. The documents therefore satisfied Rule 57G of the Central Excise Rules, 1944, but the credit could not exceed the actual duty paid on the inputs. As the duty actually payable was lower than the amount shown in the challans, credit was restricted to that lower amount and the excess was disallowed. Case-Laws Central Excise Tue, 03 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88754