https://www.taxtmi.com/caselaws?id=85021 Rule 57E permitted Modvat credit where duty was paid on the inputs before their receipt in the factory, even though the goods had originally been cleared for export without duty under bond. The crucial factor was actual payment of duty prior to receipt, and the certificate issued by the jurisdictional Range Superintendent was accepted as valid proof of that payment. As no other non-compliance with the Modvat scheme was established, denial of credit was unsustainable and the appellant was entitled to Modvat credit. en-us Wed, 10 Jan 1996 00:00:00 +0530 Tue, 02 Aug 2011 12:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85021 Rule 57E permitted Modvat credit where duty was paid on the inputs before their receipt in the factory, even though the goods had originally been cleared for export without duty under bond. The crucial factor was actual payment of duty prior to receipt, and the certificate issued by the jurisdictional Range Superintendent was accepted as valid proof of that payment. As no other non-compliance with the Modvat scheme was established, denial of credit was unsustainable and the appellant was entitled to Modvat credit. Case-Laws Central Excise Wed, 10 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85021