https://www.taxtmi.com/caselaws?id=80658 MODVAT credit under Rule 57A was not barred merely because the supplier paid duty on the inputs after they had been received in the factory, since the rule required duty-paid inputs for use in manufacture and did not insist that duty be paid before receipt. Rule 57E was confined to adjustments where duty already paid was later varied by refund, and did not govern this situation. However, the record did not establish compliance with the declaration requirement under Rule 57G, and the claim under Rule 57H could not be fully examined without further facts. The matter therefore required remand for fresh consideration of the remaining procedural conditions. en-us Mon, 04 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80658 MODVAT credit under Rule 57A was not barred merely because the supplier paid duty on the inputs after they had been received in the factory, since the rule required duty-paid inputs for use in manufacture and did not insist that duty be paid before receipt. Rule 57E was confined to adjustments where duty already paid was later varied by refund, and did not govern this situation. However, the record did not establish compliance with the declaration requirement under Rule 57G, and the claim under Rule 57H could not be fully examined without further facts. The matter therefore required remand for fresh consideration of the remaining procedural conditions. Case-Laws Central Excise Mon, 04 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80658