https://www.taxtmi.com/caselaws?id=95487 Modvat credit was held admissible where duty on inputs received under Chapter X was paid subsequently and the inputs were later used for a different purpose. The absence of a departmental direction requiring such payment was treated as irrelevant, because Rule 57E turned on the fact of subsequent duty payment. The certificate requirement in Rule 57E(4) was held inapplicable to the relevant period, since that sub-rule operated only from 1-3-1997 and the dispute pre-dated it. Earlier Tribunal decisions on Chapter X and GP-2 covered inputs supported the same approach, so the Revenue's challenge failed. en-us Tue, 06 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 17:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95487 Modvat credit was held admissible where duty on inputs received under Chapter X was paid subsequently and the inputs were later used for a different purpose. The absence of a departmental direction requiring such payment was treated as irrelevant, because Rule 57E turned on the fact of subsequent duty payment. The certificate requirement in Rule 57E(4) was held inapplicable to the relevant period, since that sub-rule operated only from 1-3-1997 and the dispute pre-dated it. Earlier Tribunal decisions on Chapter X and GP-2 covered inputs supported the same approach, so the Revenue's challenge failed. Case-Laws Central Excise Tue, 06 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95487