https://www.taxtmi.com/caselaws?id=185364 Modvat credit cannot be denied solely because duty-paid inputs were supported by private challans rather than the prescribed Rule 57G documents, where duty payment is undisputed and the documents are genuine. The Punjab and Haryana HC applied the principle that technical defects in the form of document do not defeat credit if the duty-paid character of the inputs, their receipt in the factory, and their use in manufacture are established. On the facts, the challans were not found to be fake and duty payment was properly certified, so credit was held admissible. en-us Thu, 11 Mar 2010 00:00:00 +0530 Mon, 17 Sep 2018 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185364 Modvat credit cannot be denied solely because duty-paid inputs were supported by private challans rather than the prescribed Rule 57G documents, where duty payment is undisputed and the documents are genuine. The Punjab and Haryana HC applied the principle that technical defects in the form of document do not defeat credit if the duty-paid character of the inputs, their receipt in the factory, and their use in manufacture are established. On the facts, the challans were not found to be fake and duty payment was properly certified, so credit was held admissible. Case-Laws Central Excise Thu, 11 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185364