https://www.taxtmi.com/caselaws?id=98252 Modvat credit taken on depot invoices issued under Rule 57GG could not be disallowed merely because the duty shown in the invoices exceeded the duty actually paid by the manufacturer. The record did not show any prior notice or action against the depot or dealer for the alleged discrepancy, and the Commissioner (Appeals) had directed verification of the difference and its cause. In that context, remand for factual inquiry into the correct duty position was justified, and the challenge to the remand failed. en-us Wed, 17 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 17:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98252 Modvat credit taken on depot invoices issued under Rule 57GG could not be disallowed merely because the duty shown in the invoices exceeded the duty actually paid by the manufacturer. The record did not show any prior notice or action against the depot or dealer for the alleged discrepancy, and the Commissioner (Appeals) had directed verification of the difference and its cause. In that context, remand for factual inquiry into the correct duty position was justified, and the challenge to the remand failed. Case-Laws Central Excise Wed, 17 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98252