https://www.taxtmi.com/caselaws?id=85869 Rule 57H of the Central Excise Rules, 1944 allowed transitional Modvat credit for inputs received before the Rule 57G declaration was acknowledged, but only to the extent of duty actually paid on those inputs. The provision did not extend the special higher notional credit available under Rule 57B for purchases from the small scale exempted sector. As Rule 57H was confined to preserving credit on pre-declaration stock evidenced by duty-paying documents, the higher notional credit was held inadmissible for such inputs and credit remained limited to actual duty paid; the Revenue's appeal succeeded. en-us Sun, 10 Mar 1996 00:00:00 +0530 Mon, 08 Aug 2011 16:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85869 Rule 57H of the Central Excise Rules, 1944 allowed transitional Modvat credit for inputs received before the Rule 57G declaration was acknowledged, but only to the extent of duty actually paid on those inputs. The provision did not extend the special higher notional credit available under Rule 57B for purchases from the small scale exempted sector. As Rule 57H was confined to preserving credit on pre-declaration stock evidenced by duty-paying documents, the higher notional credit was held inadmissible for such inputs and credit remained limited to actual duty paid; the Revenue's appeal succeeded. Case-Laws Central Excise Sun, 10 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85869