2010 (3) TMI 68

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.... Present: Mr. Gurpreet Singh, Sr. Standing Counsel for the Petitioner. Mr. Jagmohan Bansal, Advocate for the Respondents. ASHUTOSH MOHUNTA, J. (ORAL) The Tribunal has referred the following question of law for adjudication by this Court:- "Whether private challans other than the prescribed documents are valid for taking modvat credit under the Central Excise Rules, 1944?" Mr. Gu....

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....uine and not fraudulent, then the manufacturer would be entitled to Modvat credit on duty paid inputs. Similar view was taken in Commissioner of Central Excise, Ludhiana vs. Ralson India Ltd., reported as 2006(20) ELT 759 (P&H), wherein a Division Bench of this Court held that if the duty paid character of inputs and their receipt in manufacturer's factory and utilization for manufacturing a fi....