https://www.taxtmi.com/caselaws?id=81560 Wrongful availment and utilisation of MODVAT credit under Rule 57-I was examined against the limitation scheme under Section 11A. The analysis notes the earlier view that such credit misuse can amount to short levy of duty on the final product, bringing it within the general recovery limitation, while the contrary Gujarat High Court view treated Rule 57-I as a special recovery provision. Because the Karnataka and Gujarat High Courts had taken conflicting positions, the matter was treated as giving rise to genuine doubt and was proposed for authoritative resolution through reference to the Supreme Court. en-us Wed, 18 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81560 Wrongful availment and utilisation of MODVAT credit under Rule 57-I was examined against the limitation scheme under Section 11A. The analysis notes the earlier view that such credit misuse can amount to short levy of duty on the final product, bringing it within the general recovery limitation, while the contrary Gujarat High Court view treated Rule 57-I as a special recovery provision. Because the Karnataka and Gujarat High Courts had taken conflicting positions, the matter was treated as giving rise to genuine doubt and was proposed for authoritative resolution through reference to the Supreme Court. Case-Laws Central Excise Wed, 18 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81560