https://www.taxtmi.com/caselaws?id=95148 Modvat credit was admissible on additional customs duty paid after a departmental demand under Section 28 of the Customs Act where the end-use certificate could not be produced. The payment was treated as duty arising from non-fulfilment of the notification condition, not as a penalty, so it remained within the scope of Rule 57E of the Central Excise Rules. The departmental demand did not alter the character of the payment or exclude it from credit. The disallowance of Modvat credit was therefore unsustainable, and the appellants were entitled to take credit of the duty subsequently paid. en-us Mon, 04 Dec 2000 00:00:00 +0530 Thu, 08 Dec 2011 12:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95148 Modvat credit was admissible on additional customs duty paid after a departmental demand under Section 28 of the Customs Act where the end-use certificate could not be produced. The payment was treated as duty arising from non-fulfilment of the notification condition, not as a penalty, so it remained within the scope of Rule 57E of the Central Excise Rules. The departmental demand did not alter the character of the payment or exclude it from credit. The disallowance of Modvat credit was therefore unsustainable, and the appellants were entitled to take credit of the duty subsequently paid. Case-Laws Central Excise Mon, 04 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95148