https://www.taxtmi.com/caselaws?id=92003 A jurisdictional Superintendent's certificate can be accepted as proof for Modvat credit where captive-consumed goods were initially cleared without duty and duty was paid later, and the formal statutory documents were not available. The analysis treats the certificate as a valid supporting document for credit under the Modvat scheme, with reference to compliance under Rules 57E and 57J. The Revenue's objection that such a certificate could not be relied upon was rejected, and credit was allowed on that basis. en-us Wed, 13 Aug 1997 00:00:00 +0530 Sat, 22 Oct 2011 14:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92003 A jurisdictional Superintendent's certificate can be accepted as proof for Modvat credit where captive-consumed goods were initially cleared without duty and duty was paid later, and the formal statutory documents were not available. The analysis treats the certificate as a valid supporting document for credit under the Modvat scheme, with reference to compliance under Rules 57E and 57J. The Revenue's objection that such a certificate could not be relied upon was rejected, and credit was allowed on that basis. Case-Laws Central Excise Wed, 13 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92003