https://www.taxtmi.com/caselaws?id=44018 Amendment to Rule 57G(4) requiring original duty-payment documents for proforma credit was held consistent with the revised MODVAT procedure, because the Superintendent's verification and defacement mechanism preserved authentication of genuine claims. The impugned circular and trade notice were also upheld since they merely denied credit on a certified copy or authenticated photocopy of the original gate pass, without preventing a claimant from proving duty payment through the documents required by the rule. They were not treated as creating any embargo under Rule 224(B), and the challenge under Article 19(1)(g) failed. en-us Wed, 08 Dec 1993 00:00:00 +0530 Mon, 31 Mar 2014 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44018 Amendment to Rule 57G(4) requiring original duty-payment documents for proforma credit was held consistent with the revised MODVAT procedure, because the Superintendent's verification and defacement mechanism preserved authentication of genuine claims. The impugned circular and trade notice were also upheld since they merely denied credit on a certified copy or authenticated photocopy of the original gate pass, without preventing a claimant from proving duty payment through the documents required by the rule. They were not treated as creating any embargo under Rule 224(B), and the challenge under Article 19(1)(g) failed. Case-Laws Central Excise Wed, 08 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44018