https://www.taxtmi.com/caselaws?id=84300 Modvat credit allowed on inputs in stock was treated as recoverable where the allowance arose from error in understanding Rule 57H. The recovery provision for credit taken due to error, omission or misinterpretation governed the situation, so reversal could be made under that specific rule. Section 35E of the Central Excises and Salt Act, 1944 was not the only route, because the original allowance was not treated as an adjudication order passed in an adjudicatory capacity. The specific recovery rule and Section 35E were read harmoniously, with cases covered by the recovery rule excluded from Section 35E. The assessee's challenge failed. en-us Wed, 31 May 1995 00:00:00 +0530 Thu, 21 Jul 2011 11:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84300 Modvat credit allowed on inputs in stock was treated as recoverable where the allowance arose from error in understanding Rule 57H. The recovery provision for credit taken due to error, omission or misinterpretation governed the situation, so reversal could be made under that specific rule. Section 35E of the Central Excises and Salt Act, 1944 was not the only route, because the original allowance was not treated as an adjudication order passed in an adjudicatory capacity. The specific recovery rule and Section 35E were read harmoniously, with cases covered by the recovery rule excluded from Section 35E. The assessee's challenge failed. Case-Laws Central Excise Wed, 31 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84300