https://www.taxtmi.com/caselaws?id=87996 An amendment to Rule 57E of the Central Excise Rules concerning variation of Modvat credit on additional duty paid on inputs was treated as clarificatory and procedural, not substantive. The text states that the amendment supplied a mechanism for adjustment, refund, or recovery of credit where duty on inputs varied after clearance, consistent with the larger bench view that such adjustment was implicit in Rule 57G. On that basis, the amendment was described as retrospective in operation, subject to proof of the actual duty variation on the inputs, and the credit relief claimed was stated to be admissible. en-us Tue, 04 Feb 1997 00:00:00 +0530 Wed, 14 Sep 2011 13:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87996 An amendment to Rule 57E of the Central Excise Rules concerning variation of Modvat credit on additional duty paid on inputs was treated as clarificatory and procedural, not substantive. The text states that the amendment supplied a mechanism for adjustment, refund, or recovery of credit where duty on inputs varied after clearance, consistent with the larger bench view that such adjustment was implicit in Rule 57G. On that basis, the amendment was described as retrospective in operation, subject to proof of the actual duty variation on the inputs, and the credit relief claimed was stated to be admissible. Case-Laws Central Excise Tue, 04 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87996