https://www.taxtmi.com/caselaws?id=114234 A TR-6 challan is treated as a valid duty-paying document for taking credit under Rule 57G(3) of the Central Excise Rules. The prescribed records, including PLA entries and invoice references, are regarded as secondary evidence derived from the primary document evidencing actual duty payment. Because the credit scheme recognises secondary evidence for this purpose, the primary document cannot be excluded merely because it is not expressly listed among the prescribed documents. The Revenue's challenge therefore fails, and credit remains available on the basis of the TR-6 challan. en-us Thu, 18 Dec 2003 00:00:00 +0530 Sat, 12 May 2012 13:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114234 A TR-6 challan is treated as a valid duty-paying document for taking credit under Rule 57G(3) of the Central Excise Rules. The prescribed records, including PLA entries and invoice references, are regarded as secondary evidence derived from the primary document evidencing actual duty payment. Because the credit scheme recognises secondary evidence for this purpose, the primary document cannot be excluded merely because it is not expressly listed among the prescribed documents. The Revenue's challenge therefore fails, and credit remains available on the basis of the TR-6 challan. Case-Laws Central Excise Thu, 18 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114234