https://www.taxtmi.com/caselaws?id=80326 Modvat credit was treated as admissible on excise duty paid after clearance of inputs where the later payment arose from escalation or finalisation of duty liability. Rule 57A was read as covering duty paid on inputs used in or in relation to manufacture, not only duty paid at the original clearance stage, and Rule 57E as then in force was not construed to exclude such credit. The two provisions were harmonised, and the later amendments were understood as clarifying and expanding the adjustment mechanism for upward duty variation. Duly authenticated subsequent duty payments therefore qualified for credit, and the Revenue's challenge failed. en-us Wed, 17 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 11:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80326 Modvat credit was treated as admissible on excise duty paid after clearance of inputs where the later payment arose from escalation or finalisation of duty liability. Rule 57A was read as covering duty paid on inputs used in or in relation to manufacture, not only duty paid at the original clearance stage, and Rule 57E as then in force was not construed to exclude such credit. The two provisions were harmonised, and the later amendments were understood as clarifying and expanding the adjustment mechanism for upward duty variation. Duly authenticated subsequent duty payments therefore qualified for credit, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 17 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80326