https://www.taxtmi.com/caselaws?id=84132 Modvat credit under Rule 57A was treated as allowable even where duty on the inputs was paid after their receipt in the factory, provided the required declaration was filed and duty payment could be shown. The then-existing Rule 57E was understood as dealing with a different contingency, namely variation of credit on refund to the supplier, so its silence on later payment did not defeat the substantive entitlement under Rule 57A. The later amendment to Rule 57E was regarded as clarificatory, removing doubt rather than expanding the scope of credit. en-us Tue, 14 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 18:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84132 Modvat credit under Rule 57A was treated as allowable even where duty on the inputs was paid after their receipt in the factory, provided the required declaration was filed and duty payment could be shown. The then-existing Rule 57E was understood as dealing with a different contingency, namely variation of credit on refund to the supplier, so its silence on later payment did not defeat the substantive entitlement under Rule 57A. The later amendment to Rule 57E was regarded as clarificatory, removing doubt rather than expanding the scope of credit. Case-Laws Central Excise Tue, 14 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84132