https://www.taxtmi.com/caselaws?id=80257 Rule 57E of the Central Excise Rules applied only where there was a real subsequent variation in the duty payable on inputs. Where the supplier later paid differential duty because of an earlier short payment, but the inputs had already suffered duty at the correct rate in law, there was no variation within Rule 57E. The amendment in Notification No. 117/87 did not alter that position on the facts. MODVAT credit under Rule 57A therefore could not be denied or reversed, and the assessee remained entitled to the claimed credit. en-us Sat, 30 Sep 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80257 Rule 57E of the Central Excise Rules applied only where there was a real subsequent variation in the duty payable on inputs. Where the supplier later paid differential duty because of an earlier short payment, but the inputs had already suffered duty at the correct rate in law, there was no variation within Rule 57E. The amendment in Notification No. 117/87 did not alter that position on the facts. MODVAT credit under Rule 57A therefore could not be denied or reversed, and the assessee remained entitled to the claimed credit. Case-Laws Central Excise Sat, 30 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80257