https://www.taxtmi.com/caselaws?id=80319 The Tribunal upheld the Collector (Appeals) decision in favor of SAIL, affirming the entitlement to Modvat credit for duty paid subsequently under Rule SPA. The Tribunal clarified that the absence of gate passes for subsequent duty payments should not negate the credit entitlement, emphasizing the scheme's broader scope and compatibility with the amended Rule 57E. The appeal challenging SAIL's entitlement was dismissed, settling the dispute over Modvat credit availability for duty payments related to value escalation. 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 The Tribunal upheld the Collector (Appeals) decision in favor of SAIL, affirming the entitlement to Modvat credit for duty paid subsequently under Rule SPA. The Tribunal clarified that the absence of gate passes for subsequent duty payments should not negate the credit entitlement, emphasizing the scheme's broader scope and compatibility with the amended Rule 57E. The appeal challenging SAIL's entitlement was dismissed, settling the dispute over Modvat credit availability for duty payments related to value escalation. Case-Laws Central Excise Fri, 12 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80319