https://www.taxtmi.com/caselaws?id=95364 Modvat credit under Rule 57G was allowed on the duplicate or customer's copy of a challan issued by SAIL because departmental instructions and a trade notice specifically recognised that document as valid. Although the rule was read as requiring the original duty-paying document, the administrative relaxation for SAIL challans meant credit could not be denied merely because the original challan was retained by SAIL and not given to the customer. The operative principle is that a recognised valid duty document under departmental instructions can support credit notwithstanding the absence of the original. en-us Wed, 03 Jan 2001 00:00:00 +0530 Sat, 10 Dec 2011 15:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95364 Modvat credit under Rule 57G was allowed on the duplicate or customer's copy of a challan issued by SAIL because departmental instructions and a trade notice specifically recognised that document as valid. Although the rule was read as requiring the original duty-paying document, the administrative relaxation for SAIL challans meant credit could not be denied merely because the original challan was retained by SAIL and not given to the customer. The operative principle is that a recognised valid duty document under departmental instructions can support credit notwithstanding the absence of the original. Case-Laws Central Excise Wed, 03 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95364