https://www.taxtmi.com/caselaws?id=81846 Higher notional Modvat credit under Rule 57B is available only where the relevant exemption notification expressly extends that benefit to the duty concerned. Special excise duty, being levied under a separate charging provision and not covered by the notification relied on, does not qualify for higher notional credit. Credit is therefore confined to the actual duty paid, and the claimed enhancement cannot be granted. en-us Tue, 21 Apr 1992 00:00:00 +0530 Wed, 29 Jun 2011 12:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81846 Higher notional Modvat credit under Rule 57B is available only where the relevant exemption notification expressly extends that benefit to the duty concerned. Special excise duty, being levied under a separate charging provision and not covered by the notification relied on, does not qualify for higher notional credit. Credit is therefore confined to the actual duty paid, and the claimed enhancement cannot be granted. Case-Laws Central Excise Tue, 21 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81846