https://www.taxtmi.com/caselaws?id=80653 Under the Modvat scheme, subsequent payment of differential duty on inputs does not bar corresponding credit where the inputs have in fact borne that duty. Rule 57A was treated as the substantive enabling provision, while Rule 57E was regarded as an adjustment mechanism that could not curtail the basic entitlement to credit. As the supplier had paid the additional duty on the same inputs, denial of corresponding additional credit was not justified, and the assessee was entitled to take that credit. en-us Mon, 21 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80653 Under the Modvat scheme, subsequent payment of differential duty on inputs does not bar corresponding credit where the inputs have in fact borne that duty. Rule 57A was treated as the substantive enabling provision, while Rule 57E was regarded as an adjustment mechanism that could not curtail the basic entitlement to credit. As the supplier had paid the additional duty on the same inputs, denial of corresponding additional credit was not justified, and the assessee was entitled to take that credit. Case-Laws Central Excise Mon, 21 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80653