Judgment Ashutosh Mohunta, J. 1 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? 2 Mr. Gurpreet Singh, counsel for the Revenue has submitted that as per Rule 57G of Central Excise Rules, 1944 (for short the Rules), 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 Departments 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 taken in Commissioner of Central Excise, Ludhiana v. Ralson India Ltd . reported as 2006 (202) E.L.T. 759 (P & H), wherein a Division Bench of this Court held that if the duty paid character of inputs and their receipt in manufacturers factory and utilization for manufacturing a final product is not disputed, then credit cannot be denied. A similar view was also taken in Commissioner of Central Excise, Delhi-III. Gurgaon v. Myron Electricals Private Limited , reported as 2007 (207) E.L.T. 664 (P & H) = 2008 (11) S.T.R. 85 (P & H). 5 In view of the above, the respondent-manufacturer would be entitled to claim Modvat credit on the strength of private challans, as the same were not found to be fake and there was a proper certification that duty had been paid. 6 The reference is accordingly answered in favour of the assessee and against the Revenue.