https://www.taxtmi.com/caselaws?id=83093 Differential duty subsequently recovered on inputs received before commencement of the Modvat scheme was adjustable in the credit account under the fifth proviso to Rule 56A(2), requiring corresponding credit variation when additional duty is recovered from the supplier. For inputs cleared after commencement of Modvat, duly authenticated post-clearance duty payment qualified for credit under Rule 57A. Rule 57E, as then applicable, did not bar upward credit adjustment arising from later duty recovery. The demand was set aside, with adjustment of differential duty and consequential relief. en-us Fri, 04 Mar 1994 00:00:00 +0530 Sat, 09 Jul 2011 14:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83093 Differential duty subsequently recovered on inputs received before commencement of the Modvat scheme was adjustable in the credit account under the fifth proviso to Rule 56A(2), requiring corresponding credit variation when additional duty is recovered from the supplier. For inputs cleared after commencement of Modvat, duly authenticated post-clearance duty payment qualified for credit under Rule 57A. Rule 57E, as then applicable, did not bar upward credit adjustment arising from later duty recovery. The demand was set aside, with adjustment of differential duty and consequential relief. Case-Laws Central Excise Fri, 04 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83093