https://www.taxtmi.com/caselaws?id=82896 Modvat credit on flats received from a job worker was claimed after the duty originally paid was varied pursuant to a departmental demand. The relevant question was whether this post-clearance adjustment of duty on job-work inputs had to be examined under Rule 57E of the Central Excise Rules, because the credit claim arose after that rule was amended. The lower authorities had not considered the claim from that statutory angle, and the matter was remanded to the Assistant Collector for fresh examination of eligibility to credit under Rule 57E. en-us Wed, 18 Dec 1991 00:00:00 +0530 Thu, 07 Jul 2011 18:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82896 Modvat credit on flats received from a job worker was claimed after the duty originally paid was varied pursuant to a departmental demand. The relevant question was whether this post-clearance adjustment of duty on job-work inputs had to be examined under Rule 57E of the Central Excise Rules, because the credit claim arose after that rule was amended. The lower authorities had not considered the claim from that statutory angle, and the matter was remanded to the Assistant Collector for fresh examination of eligibility to credit under Rule 57E. Case-Laws Central Excise Wed, 18 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82896