https://www.taxtmi.com/caselaws?id=83437 Inputs that had already qualified for proforma credit were not disqualified merely because the supplier later paid short-levied differential duty. Rule 57H was treated as an exception covering duty credit otherwise allowable under pre-1 March 1986 arrangements, and the later payment of duty did not trigger the departmental bar. Because the claim for additional credit was made in the proforma account before the Modvat declaration, the amount, if correctly credited, would have formed part of the transferable balance. The objection that Rule 57E contained no separate provision for such additional credit was not accepted as decisive, and the disallowance of credit was unsustainable. en-us Mon, 01 Feb 1993 00:00:00 +0530 Wed, 13 Jul 2011 15:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83437 Inputs that had already qualified for proforma credit were not disqualified merely because the supplier later paid short-levied differential duty. Rule 57H was treated as an exception covering duty credit otherwise allowable under pre-1 March 1986 arrangements, and the later payment of duty did not trigger the departmental bar. Because the claim for additional credit was made in the proforma account before the Modvat declaration, the amount, if correctly credited, would have formed part of the transferable balance. The objection that Rule 57E contained no separate provision for such additional credit was not accepted as decisive, and the disallowance of credit was unsustainable. Case-Laws Central Excise Mon, 01 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83437