https://www.taxtmi.com/caselaws?id=33851 The High Court affirmed the Tribunal's decision to disallow Modvat credit based on carbon copies of challans, emphasizing the importance of original duty payment documents as required by rule 57G to prevent false claims and protect revenue. The Court held that carbon copies cannot be considered as original documents for claiming Modvat credit, highlighting the need for adherence to the rule's requirements. en-us Thu, 22 Jan 2009 00:00:00 +0530 Wed, 12 Aug 2009 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33851 The High Court affirmed the Tribunal's decision to disallow Modvat credit based on carbon copies of challans, emphasizing the importance of original duty payment documents as required by rule 57G to prevent false claims and protect revenue. The Court held that carbon copies cannot be considered as original documents for claiming Modvat credit, highlighting the need for adherence to the rule's requirements. Case-Laws Central Excise Thu, 22 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33851