https://www.taxtmi.com/caselaws?id=86749 Under the Modvat scheme, differential notional higher credit was available to the input user where the governing rule permitted higher notional credit and the input manufacturer later paid differential central excise duty. Rule 57B, read with Notification No. 175/86-C.E., was treated as authorising the credit, and the later duty payment did not by itself bar the corresponding benefit. Rule 57E was considered inapplicable on the facts, and the objection based on that provision was rejected. en-us Mon, 24 Feb 1997 00:00:00 +0530 Sat, 27 Aug 2011 11:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86749 Under the Modvat scheme, differential notional higher credit was available to the input user where the governing rule permitted higher notional credit and the input manufacturer later paid differential central excise duty. Rule 57B, read with Notification No. 175/86-C.E., was treated as authorising the credit, and the later duty payment did not by itself bar the corresponding benefit. Rule 57E was considered inapplicable on the facts, and the objection based on that provision was rejected. Case-Laws Central Excise Mon, 24 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86749