https://www.taxtmi.com/caselaws?id=99988 Section 11D applies only where an assessee has actually collected from the buyer an amount representing excise duty. Mere passing on of the duty burden, or the taking of notional Modvat credit on inputs under Rule 57B, does not satisfy that statutory requirement. On the facts, no amount was collected from the buyer as excise duty, so the precondition for invoking Section 11D was absent. Recovery of the notional Modvat credit was therefore unsustainable, and the demand was set aside. en-us Tue, 13 Mar 2001 00:00:00 +0530 Mon, 30 Jan 2012 17:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99988 Section 11D applies only where an assessee has actually collected from the buyer an amount representing excise duty. Mere passing on of the duty burden, or the taking of notional Modvat credit on inputs under Rule 57B, does not satisfy that statutory requirement. On the facts, no amount was collected from the buyer as excise duty, so the precondition for invoking Section 11D was absent. Recovery of the notional Modvat credit was therefore unsustainable, and the demand was set aside. Case-Laws Central Excise Tue, 13 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99988