2010 (3) TMI 1161

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..... MR. JAGMOHAN BANSAL, ADVOCATE FOR THE RESPONDENT. 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. Gurpreet Singh, counsel for the Revenue has submitted that as per Rule 57G of Central E....

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....dit 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 final product is not disputed, then credit cannot be denied. A similar view w....