https://www.taxtmi.com/caselaws?id=80257 The Tribunal held that the appellants were entitled to claim MODVAT credit for duty on inputs based on subsequent variations in duty payment by the manufacturer. The Tribunal clarified that Rule 57E did not apply as the duty rate remained constant, and the mistake made by the supplier did not constitute a valid variation in duty rate. Therefore, the reversal of credit under Rule 57E was deemed unsustainable, and the Tribunal allowed the appeal, granting relief to the appellant. 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 The Tribunal held that the appellants were entitled to claim MODVAT credit for duty on inputs based on subsequent variations in duty payment by the manufacturer. The Tribunal clarified that Rule 57E did not apply as the duty rate remained constant, and the mistake made by the supplier did not constitute a valid variation in duty rate. Therefore, the reversal of credit under Rule 57E was deemed unsustainable, and the Tribunal allowed the appeal, granting relief to the appellant. Case-Laws Central Excise Sat, 30 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80257