https://www.taxtmi.com/caselaws?id=83439 Rule 57H provided transitional MODVAT credit on inputs received in the relevant period, and Rule 57H(2) limited that relief where duty had been paid before 31-1-1986. The exclusion in Rule 57H(2), however, preserved credit if the inputs were eligible for credit under any rule or notification before 1-3-1986. Because the inputs were already eligible for proforma credit under Rule 56A, the bar in Rule 57H(2) did not apply. Transitional MODVAT credit was therefore available, and denial of the credit was unjustified. en-us Thu, 18 Feb 1993 00:00:00 +0530 Wed, 13 Jul 2011 15:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83439 Rule 57H provided transitional MODVAT credit on inputs received in the relevant period, and Rule 57H(2) limited that relief where duty had been paid before 31-1-1986. The exclusion in Rule 57H(2), however, preserved credit if the inputs were eligible for credit under any rule or notification before 1-3-1986. Because the inputs were already eligible for proforma credit under Rule 56A, the bar in Rule 57H(2) did not apply. Transitional MODVAT credit was therefore available, and denial of the credit was unjustified. Case-Laws Central Excise Thu, 18 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83439