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<h1>Court allows writ petition on incorrect Modvat credit under Rule 57A, affirms credit for inputs used off-site.</h1> The High Court of Judicature for Rajasthan at Jodhpur allowed the writ petition in the case of M/s. Shree Cement Ltd., Beawar, regarding incorrect Modvat ... Cenvat/Modvat - Inputs The High Court of Judicature for Rajasthan at Jodhpur ruled in the case of M/s. Shree Cement Ltd., Beawar regarding incorrect Modvat credit availed under Rule 57A of the Central Excise Rules, 1944. The court referenced the decision in M/s. Jaypee Rewa Cement v. Commissioner of Central Excise, M.P. and concluded that the inputs used need not be within the factory premises for credit to be allowed. The court allowed the writ petition and set aside the show cause notice dated 18-2-2000.