https://www.taxtmi.com/caselaws?id=82941 Transitional Modvat credit was unavailable for countervailing duty paid before 31-1-1986 because Rule 57H(2) contained a specific overriding cut-off that prevailed over the general entitlement under Rule 57A, and Rule 57G remained only procedural. The inputs were also not shown to have qualified under Rule 56A before the Modvat scheme began. The Modvat scheme further extended to additional duty of customs under Section 3 of the Customs Tariff Act, 1975, commonly described as countervailing duty, so the argument that Rule 57H was confined to Central Excise duty was rejected. en-us Fri, 03 Dec 1993 00:00:00 +0530 Fri, 08 Jul 2011 12:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82941 Transitional Modvat credit was unavailable for countervailing duty paid before 31-1-1986 because Rule 57H(2) contained a specific overriding cut-off that prevailed over the general entitlement under Rule 57A, and Rule 57G remained only procedural. The inputs were also not shown to have qualified under Rule 56A before the Modvat scheme began. The Modvat scheme further extended to additional duty of customs under Section 3 of the Customs Tariff Act, 1975, commonly described as countervailing duty, so the argument that Rule 57H was confined to Central Excise duty was rejected. Case-Laws Central Excise Fri, 03 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82941