https://www.taxtmi.com/caselaws?id=82903 The note examines whether, before the amendment of Rule 57E, additional Modvat credit on differential duty paid later on inputs could be availed under Rule 57A, whether the amendments to Rule 57E were merely clarificatory, whether Rule 57A could operate independently of Rules 57E and 57G, and whether credit could be granted later where no credit was taken on receipt of inputs. It records conflicting Tribunal views: one treating Rule 57E as the exclusive basis for such variation in credit, and the other allowing credit under Rule 57A and viewing the amendments as clarificatory. The dispute was referred to a Larger Bench for resolution. en-us Thu, 30 Apr 1992 00:00:00 +0530 Fri, 08 Jul 2011 11:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82903 The note examines whether, before the amendment of Rule 57E, additional Modvat credit on differential duty paid later on inputs could be availed under Rule 57A, whether the amendments to Rule 57E were merely clarificatory, whether Rule 57A could operate independently of Rules 57E and 57G, and whether credit could be granted later where no credit was taken on receipt of inputs. It records conflicting Tribunal views: one treating Rule 57E as the exclusive basis for such variation in credit, and the other allowing credit under Rule 57A and viewing the amendments as clarificatory. The dispute was referred to a Larger Bench for resolution. Case-Laws Central Excise Thu, 30 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82903