Ashutosh Mohunta, J.

1 The Tribunal has referred the following question of law for adjudication by this Court :-

#28;Whether private challans other than the prescribed documents are valid for taking modvat credit under the Central Excise Rules, 1944?#29;

2 Mr. Gurpreet Singh, counsel for the Revenue has submitted that as per Rule 57G of Central Excise Rules, 1944 (for short #24;the Rules#25;), documents have been specified on the basis of which Modvat credit can be availed of and as private challans are not one of the documents which have been specified under Rule 57G of the Rules, therefore, Modvat credit is not allowable to the respondent on the basis of private challans.

3 This Court in Commissioner of Central Excise, Panchkula. v. M/s. Auto Spark Industries, Panchkula, CEC No. 34 of 2004, decided on 11-7-2006, while relying on the issues in Commissioner of Central Excise, Ahmedabad -I v. Gujarat Medicraft Pvt. Ltd . and the Department#25;s Circular dated 19-11-2001, has held that once duty payment is not disputed and it is found that documents are genuine and not fraudulent, then the manufacturer would be entitled to Modvat credit on duty paid inputs.

4 Similar view was