2010 (3) TMI 68

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..... 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. Gurpreet Singh, counsel for the Revenue has submit .....

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..... 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 final product is not disputed, then credit cannot be den .....

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