Judgment Jawahar Lal Gupta, J. 1. The Revenue has f iled tsi petiton under Section 35 H (1) of the Central Excise Act, 1944 . It maintains that the following su s tantial question of law arises for the consideration of this Court :- Whether the Tribunal was correct in allowing Modvat cred t on the basi of documents that is Cash Memos, which are not specified docu m ents, as prescribed under provisions of Rule 52A read w th Rule 57G/57T of the Central Excise Rules, 1944 , for taking M odvat credit? 2. Respondent No. 1 is eng aged in the manufacture of proofing compound, tents, tarpaulins , candles and cotton canvas cloth etc. It claimed a Modvat credit of Rs. 122 225.20. The Assistant Commissioner disallowed the cla m on the ground that the claim had been made on the basis of cash memos. The documents did not indicate as to whether they were original or duplicat e . Under the rules the credit could be claimed only on the basi s of the dup icate copy of the invoice. Thu , a demand of Rs. 1 22,225 20 was raised. A penalty of Rs . 0,000 /- was also imposed. Aggrieved by the order, the re s pondent f iled an appeal wh ch wa s accepted by the Commi s oner (Appeal s ). The appeal f iled by the Revenue was d i smi ssed by the Tribunal vide its order dated Septe m ber 4, 200 0 . Hence this petition. 3. Mr. Chander Mohan Sharma , learned Co u nsel for the petitioner, submits that the view taken by the Tribunal has been accepted by the Revenue. He prays that this petition may be dismissed. 4. Regardless of the above, w e have examined the order passed by the Tribunal. It has been found as a fact that the respondent had produced a certificate from the Indian Oil Corporation before the Ad udicating Authority that the cash memos had been issued as duplicate copie s for the purpose of availment of Modvat credit. On this ba s is it has been held that the cash memos coupled with the certificate satisfied the requirements of Rules 52A and 57G of the Central Excise Rules for the purpose of availment of Modvat credit. On this ba s is it has been held that the cash memos coupled with the certificate satisfied the requirements of Rules 52A and 57G of the Central Excise Rules for the purpose of availment of Modvat credit. There i s nothing on record to show that this finding snot correct . 5. Resultantly, we find that there is no merit in this petition. It is, consequently, dismissed in limine .