https://www.taxtmi.com/caselaws?id=86742 Notional credit under Rule 57B could not be denied merely because inputs were received through job work from a small scale unit rather than purchased directly. The term "obtained" was not confined to purchase, and the rule contained no express limitation supporting that restricted construction. As Modvat credit on the goods received from job work was otherwise admissible, refusal of the corresponding notional credit was unjustified. The benefit was therefore held admissible to the assessee. en-us Thu, 13 Feb 1997 00:00:00 +0530 Fri, 26 Aug 2011 18:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86742 Notional credit under Rule 57B could not be denied merely because inputs were received through job work from a small scale unit rather than purchased directly. The term "obtained" was not confined to purchase, and the rule contained no express limitation supporting that restricted construction. As Modvat credit on the goods received from job work was otherwise admissible, refusal of the corresponding notional credit was unjustified. The benefit was therefore held admissible to the assessee. Case-Laws Central Excise Thu, 13 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86742