https://www.taxtmi.com/caselaws?id=84524 Rule 57B of the Modvat scheme allows higher notional credit on inputs received from a small scale manufacturer, and the recipient's entitlement is determined by the Modvat rules rather than by re-examining the supplier's duty position. The excise authorities cannot go behind the duty reflected on the gate passes or reopen the supplier's liability; any challenge to the supplier's duty assessment lies only against that supplier. As no provision was shown to deny the additional notional credit, the restriction was unsustainable and the assessee was entitled to the benefit claimed. en-us Thu, 24 Aug 1995 00:00:00 +0530 Fri, 22 Jul 2011 14:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84524 Rule 57B of the Modvat scheme allows higher notional credit on inputs received from a small scale manufacturer, and the recipient's entitlement is determined by the Modvat rules rather than by re-examining the supplier's duty position. The excise authorities cannot go behind the duty reflected on the gate passes or reopen the supplier's liability; any challenge to the supplier's duty assessment lies only against that supplier. As no provision was shown to deny the additional notional credit, the restriction was unsustainable and the assessee was entitled to the benefit claimed. Case-Laws Central Excise Thu, 24 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84524