https://www.taxtmi.com/caselaws?id=86109 Modvat credit was confined by the scheme's integrated rules and could not be claimed by reading Rule 57A in isolation from Rule 57H. Inputs that had already suffered duty before the Modvat cut-off date of 31-1-1986 were outside the intended benefit, particularly where the goods were received much later under subsidiary gate passes. On that reasoning, credit on the disputed inputs was disallowed and the assessee's claim failed. en-us Thu, 11 Apr 1996 00:00:00 +0530 Wed, 10 Aug 2011 12:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86109 Modvat credit was confined by the scheme's integrated rules and could not be claimed by reading Rule 57A in isolation from Rule 57H. Inputs that had already suffered duty before the Modvat cut-off date of 31-1-1986 were outside the intended benefit, particularly where the goods were received much later under subsidiary gate passes. On that reasoning, credit on the disputed inputs was disallowed and the assessee's claim failed. Case-Laws Central Excise Thu, 11 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86109