https://www.taxtmi.com/caselaws?id=83093 Differential duty on inputs was treated as adjustable in the credit account where the duty liability was later enhanced. The note states that pre-Modvat inputs could be adjusted under the proviso allowing corresponding credit variation when additional duty is recovered from the supplier, and that post-1-3-1986 duty paid after clearance remained admissible as Modvat credit when properly authenticated. It further notes that the governing rule did not bar upward adjustment in such circumstances, so the differential duty was capable of credit adjustment with 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 on inputs was treated as adjustable in the credit account where the duty liability was later enhanced. The note states that pre-Modvat inputs could be adjusted under the proviso allowing corresponding credit variation when additional duty is recovered from the supplier, and that post-1-3-1986 duty paid after clearance remained admissible as Modvat credit when properly authenticated. It further notes that the governing rule did not bar upward adjustment in such circumstances, so the differential duty was capable of credit adjustment with consequential relief. Case-Laws Central Excise Fri, 04 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83093