https://www.taxtmi.com/caselaws?id=84784 Duty liability that accrued before the MODVAT Scheme commenced could not be discharged by debit entry in RG 23A Part II because Rule 57F did not authorise retrospective utilisation of MODVAT credit. The credit was a limited set-off mechanism for specified purposes and not equivalent to unrestricted cash for past dues. The proper mode of payment remained debit in the PLA register, so the departmental view was upheld. en-us Wed, 18 Sep 1991 00:00:00 +0530 Mon, 25 Jul 2011 16:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84784 Duty liability that accrued before the MODVAT Scheme commenced could not be discharged by debit entry in RG 23A Part II because Rule 57F did not authorise retrospective utilisation of MODVAT credit. The credit was a limited set-off mechanism for specified purposes and not equivalent to unrestricted cash for past dues. The proper mode of payment remained debit in the PLA register, so the departmental view was upheld. Case-Laws Central Excise Wed, 18 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84784