https://www.taxtmi.com/caselaws?id=80319 Modvat credit remained available where duty on inputs was paid after original clearance, because the timing of payment did not alter the duty-paid character of the inputs. A missing Gate Pass did not by itself defeat credit when other evidence of duty payment was produced. Rule 57E, as amended, was treated as clarificatory and could not narrow the substantive entitlement under the Modvat scheme under Rule 57A. Duty paid later on account of escalation of value was therefore eligible for credit from the inception of the scheme, and the challenge to availment failed. en-us Fri, 12 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 10:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80319 Modvat credit remained available where duty on inputs was paid after original clearance, because the timing of payment did not alter the duty-paid character of the inputs. A missing Gate Pass did not by itself defeat credit when other evidence of duty payment was produced. Rule 57E, as amended, was treated as clarificatory and could not narrow the substantive entitlement under the Modvat scheme under Rule 57A. Duty paid later on account of escalation of value was therefore eligible for credit from the inception of the scheme, and the challenge to availment failed. Case-Laws Central Excise Fri, 12 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80319