https://www.taxtmi.com/caselaws?id=84090 Rule 57E could not be used to claim Modvat credit where inputs had been cleared under Notification No. 225/86-C.E. and duty on those inputs was paid later. The notification granted relief on the final product by reference to duty paid on inputs at clearance; it did not create a Modvat credit scheme or permit later revision of credit. Rule 57E applied only where credit had already been taken and the duty on the inputs was subsequently varied by demand or refund. In the absence of an enabling provision, the assessee was not entitled to the adjustment, and any separate relief lay, if at all, in refund under Section 11B. en-us Fri, 27 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 16:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84090 Rule 57E could not be used to claim Modvat credit where inputs had been cleared under Notification No. 225/86-C.E. and duty on those inputs was paid later. The notification granted relief on the final product by reference to duty paid on inputs at clearance; it did not create a Modvat credit scheme or permit later revision of credit. Rule 57E applied only where credit had already been taken and the duty on the inputs was subsequently varied by demand or refund. In the absence of an enabling provision, the assessee was not entitled to the adjustment, and any separate relief lay, if at all, in refund under Section 11B. Case-Laws Central Excise Fri, 27 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84090