https://www.taxtmi.com/caselaws?id=89836 Rule 57B permitted notional higher Modvat credit on inputs received from another unit when the governing exemption notification allowed credit at the rate otherwise applicable. The two units were under common ownership and both operated under Notification No. 175/86; the final product of one unit was used as an input in the other, and the trade notice recognised credit for such inter-unit movement. In the absence of any specific exclusion in the rule or notification, the higher credit could not be denied by implication. The appellants were therefore entitled to the credit claim, and the denial was unsustainable. en-us Fri, 21 Aug 1998 00:00:00 +0530 Fri, 30 Sep 2011 10:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89836 Rule 57B permitted notional higher Modvat credit on inputs received from another unit when the governing exemption notification allowed credit at the rate otherwise applicable. The two units were under common ownership and both operated under Notification No. 175/86; the final product of one unit was used as an input in the other, and the trade notice recognised credit for such inter-unit movement. In the absence of any specific exclusion in the rule or notification, the higher credit could not be denied by implication. The appellants were therefore entitled to the credit claim, and the denial was unsustainable. Case-Laws Central Excise Fri, 21 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89836