https://www.taxtmi.com/caselaws?id=80182 Rule 57H(2) transitional restriction on MODVAT credit for inputs duty-paid on or before 31-1-1986 does not apply where credit was legally allowable under a pre-existing rule or notification before 1-3-1986. The decisive test is whether the inputs fell within the scope of Rule 56A entitlement, not whether the assessee had actually availed the earlier credit. As the products and inputs were within Rule 56A and the Revenue did not dispute that position, the cut-off date could not defeat the claim. MODVAT credit was therefore available under the statutory exception, and denial of credit was set aside. en-us Tue, 18 Oct 1988 00:00:00 +0530 Wed, 15 Jun 2011 12:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80182 Rule 57H(2) transitional restriction on MODVAT credit for inputs duty-paid on or before 31-1-1986 does not apply where credit was legally allowable under a pre-existing rule or notification before 1-3-1986. The decisive test is whether the inputs fell within the scope of Rule 56A entitlement, not whether the assessee had actually availed the earlier credit. As the products and inputs were within Rule 56A and the Revenue did not dispute that position, the cut-off date could not defeat the claim. MODVAT credit was therefore available under the statutory exception, and denial of credit was set aside. Case-Laws Central Excise Tue, 18 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80182