https://www.taxtmi.com/caselaws?id=74816 Transitional Modvat credit was denied where Rule 57H(2) barred availment on inputs on which duty had been paid before the relevant cut-off and no prior rule or notification had permitted credit. Imported gum rosin in stock on 1-3-1987 was ineligible because additional duty had been paid before 1-3-1986 and Rule 56A(2) had earlier excluded credit on such goods. The remaining three inputs were also ineligible because duty had been paid before 31-1-1986 and no pre-1-3-1986 credit provision was shown. The credit claims therefore failed and the order allowing credit was set aside. en-us Fri, 25 Aug 1989 00:00:00 +0530 Sat, 11 Jun 2011 12:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74816 Transitional Modvat credit was denied where Rule 57H(2) barred availment on inputs on which duty had been paid before the relevant cut-off and no prior rule or notification had permitted credit. Imported gum rosin in stock on 1-3-1987 was ineligible because additional duty had been paid before 1-3-1986 and Rule 56A(2) had earlier excluded credit on such goods. The remaining three inputs were also ineligible because duty had been paid before 31-1-1986 and no pre-1-3-1986 credit provision was shown. The credit claims therefore failed and the order allowing credit was set aside. Case-Laws Central Excise Fri, 25 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74816