https://www.taxtmi.com/caselaws?id=82547 Filing a Modvat declaration under Rule 57G did not, by itself, establish that Modvat credit had been availed, so the higher Modvat-linked duty rate could not be demanded where the record showed no credit was actually taken during the relevant period. A later corrigendum that enlarged the demand and extended the period was also unsustainable, particularly because it was issued after the matter had already been heard in appeal. The differential duty demand was therefore not maintainable, and the corrigendum could not be upheld. en-us Mon, 17 May 1993 00:00:00 +0530 Tue, 05 Jul 2011 17:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82547 Filing a Modvat declaration under Rule 57G did not, by itself, establish that Modvat credit had been availed, so the higher Modvat-linked duty rate could not be demanded where the record showed no credit was actually taken during the relevant period. A later corrigendum that enlarged the demand and extended the period was also unsustainable, particularly because it was issued after the matter had already been heard in appeal. The differential duty demand was therefore not maintainable, and the corrigendum could not be upheld. Case-Laws Central Excise Mon, 17 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82547