https://www.taxtmi.com/caselaws?id=94217 Modvat credit under Notification No. 177/86 was available at the lesser of Rs. 900 per tonne or the actual duty paid, and the duty-paid character of the input had to be determined from the duty-paying document as a whole. Where the manufacturer discharged duty through recognised debits in RG 23A and RG 23B, the payment could not be confined to one register entry alone. The lower authorities' view that only Rs. 500 per tonne had been paid was factually incorrect, and the notification had to be read harmoniously with the Modvat and money credit scheme. The restriction to Rs. 500 per tonne was therefore unsustainable, and the assessees were entitled to consequential relief. en-us Fri, 07 May 1999 00:00:00 +0530 Sat, 19 Nov 2011 18:25:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94217 Modvat credit under Notification No. 177/86 was available at the lesser of Rs. 900 per tonne or the actual duty paid, and the duty-paid character of the input had to be determined from the duty-paying document as a whole. Where the manufacturer discharged duty through recognised debits in RG 23A and RG 23B, the payment could not be confined to one register entry alone. The lower authorities' view that only Rs. 500 per tonne had been paid was factually incorrect, and the notification had to be read harmoniously with the Modvat and money credit scheme. The restriction to Rs. 500 per tonne was therefore unsustainable, and the assessees were entitled to consequential relief. Case-Laws Central Excise Fri, 07 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94217