https://www.taxtmi.com/caselaws?id=88263 A recipient authority cannot deny Modvat credit by questioning the duty paid by a supplier whose assessment has already been accepted in the supplier's jurisdiction; any challenge must first be taken against that assessment before the proper authority. The renovation-related proviso to Rule 57T(3) applies only within its limited contractor or job-worker framework for renovation, modernisation or expansion, and does not extend to a principal-to-principal renovator. On these principles, the restriction and partial disallowance of credit could not be sustained, and the assessee's credit entitlement remained intact. en-us Sat, 11 Oct 1997 00:00:00 +0530 Fri, 16 Sep 2011 15:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88263 A recipient authority cannot deny Modvat credit by questioning the duty paid by a supplier whose assessment has already been accepted in the supplier's jurisdiction; any challenge must first be taken against that assessment before the proper authority. The renovation-related proviso to Rule 57T(3) applies only within its limited contractor or job-worker framework for renovation, modernisation or expansion, and does not extend to a principal-to-principal renovator. On these principles, the restriction and partial disallowance of credit could not be sustained, and the assessee's credit entitlement remained intact. Case-Laws Central Excise Sat, 11 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88263