https://www.taxtmi.com/caselaws?id=86361 Rule 57B on deemed Modvat credit was examined in relation to inputs cleared under an exemption notification granting partial duty relief or relief linked to clearances. The text states that the goods were cleared on payment of duty under a notification covered by the rule, and that the later force of Notification No. 1/93 at the time of receipt of the inputs did not by itself justify denial of the credit. It further notes that the earlier clearances under Notification No. 175/86 continued to satisfy the conditions for the credit contemplated by the rule, and the Revenue's objection was accepted. en-us Mon, 20 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 12:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86361 Rule 57B on deemed Modvat credit was examined in relation to inputs cleared under an exemption notification granting partial duty relief or relief linked to clearances. The text states that the goods were cleared on payment of duty under a notification covered by the rule, and that the later force of Notification No. 1/93 at the time of receipt of the inputs did not by itself justify denial of the credit. It further notes that the earlier clearances under Notification No. 175/86 continued to satisfy the conditions for the credit contemplated by the rule, and the Revenue's objection was accepted. Case-Laws Central Excise Mon, 20 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86361