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<h1>Tribunal grants credit under Rule 56A for duty paid on inputs</h1> The Tribunal allowed the appeal, granting the appellant credit under Rule 56A for duty paid on inputs from manufacturers after evidence of additional ... Modvat/Cenvat - Inputs The appellant took proforma credit under Rule 56A in 1985 for duty paid on inputs from two manufacturers. The manufacturers later paid additional duty, but the appellant was denied credit as evidence from the Superintendents was not provided. The Tribunal allowed the appeal as evidence of additional payment was established, granting the credit.