https://www.taxtmi.com/caselaws?id=87607 Rule 57G circular only dispensed with production of duty-paying documents and did not itself fix a cut-off date for deemed Modvat credit; the transitional limit had to be derived from Rule 57H. Under Rule 57H(2), credit was not admissible where duty had already been paid on or before 31-1-1986, so purchases made on or before that date were barred from credit. For purchases made after 31-1-1986, entitlement depended on whether duty had in fact been paid on or before that date, requiring factual verification before denying the benefit. en-us Mon, 03 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 11:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87607 Rule 57G circular only dispensed with production of duty-paying documents and did not itself fix a cut-off date for deemed Modvat credit; the transitional limit had to be derived from Rule 57H. Under Rule 57H(2), credit was not admissible where duty had already been paid on or before 31-1-1986, so purchases made on or before that date were barred from credit. For purchases made after 31-1-1986, entitlement depended on whether duty had in fact been paid on or before that date, requiring factual verification before denying the benefit. Case-Laws Central Excise Mon, 03 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87607