https://www.taxtmi.com/caselaws?id=84971 Duty on bars and rods manufactured from duty-paid ingots was upheld for the period before the exemption notification amendment, because the later expansion to include ingots and similar inputs was not treated as applying to the earlier period. MODVAT credit on duty-paid ingots could not be denied merely because no Rule 57G declaration had been filed where the inputs were otherwise eligible in principle. The proper course was to verify the duty-paid character of the ingots and adjust any admissible credit against the demand, so the matter was remanded for that limited exercise. en-us Tue, 15 Mar 1994 00:00:00 +0530 Mon, 01 Aug 2011 18:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84971 Duty on bars and rods manufactured from duty-paid ingots was upheld for the period before the exemption notification amendment, because the later expansion to include ingots and similar inputs was not treated as applying to the earlier period. MODVAT credit on duty-paid ingots could not be denied merely because no Rule 57G declaration had been filed where the inputs were otherwise eligible in principle. The proper course was to verify the duty-paid character of the ingots and adjust any admissible credit against the demand, so the matter was remanded for that limited exercise. Case-Laws Central Excise Tue, 15 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84971