https://www.taxtmi.com/caselaws?id=93533 Credit of enhanced duty paid on inputs was held admissible under Rule 57E where the supplier's later payment was voluntary and the extended period under the proviso to Section 11A was not attracted. The analysis accepted that the short levy was not based on suppression or similar grounds and that the duty had been paid only after departmental persuasion, so the proviso could not bar credit. The objection that the duty incidence had not been passed on was also rejected because a debit note showed transfer of the burden to the appellant. The denial of credit was therefore unsustainable and was set aside. en-us Wed, 12 Apr 2000 00:00:00 +0530 Mon, 14 Nov 2011 11:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93533 Credit of enhanced duty paid on inputs was held admissible under Rule 57E where the supplier's later payment was voluntary and the extended period under the proviso to Section 11A was not attracted. The analysis accepted that the short levy was not based on suppression or similar grounds and that the duty had been paid only after departmental persuasion, so the proviso could not bar credit. The objection that the duty incidence had not been passed on was also rejected because a debit note showed transfer of the burden to the appellant. The denial of credit was therefore unsustainable and was set aside. Case-Laws Central Excise Wed, 12 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93533