https://www.taxtmi.com/caselaws?id=33851 Modvat credit under Rule 57G of the Central Excise Rules, 1944 is available only on the basis of original duty paying documents submitted with the return. A carbon copy of a challan cannot be treated as the original for credit purposes, and permitting credit on such copies would undermine the statutory safeguard against erroneous or multiple claims. On the facts noted, the supplier had issued original challans in other cases, so the plea that only carbon copies were issued was not accepted. The credit was therefore inadmissible. 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 Modvat credit under Rule 57G of the Central Excise Rules, 1944 is available only on the basis of original duty paying documents submitted with the return. A carbon copy of a challan cannot be treated as the original for credit purposes, and permitting credit on such copies would undermine the statutory safeguard against erroneous or multiple claims. On the facts noted, the supplier had issued original challans in other cases, so the plea that only carbon copies were issued was not accepted. The credit was therefore inadmissible. Case-Laws Central Excise Thu, 22 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33851