https://www.taxtmi.com/caselaws?id=102782 Rule 57E of the Central Excise Rules, 1944 applies where duty previously paid on inputs is subsequently varied, causing a refund or recovery of differential duty, and Modvat credit had already been taken on those inputs. It does not permit Modvat credit where inputs were initially cleared without duty and the supplier pays duty for the first time only after departmental detection of suppression or evasion. Consequently, the recipient cannot adjust or claim credit under Rule 57E on the basis of that later first-time payment, and the credit is denied. en-us Tue, 04 Jun 2002 00:00:00 +0530 Thu, 16 Feb 2012 11:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102782 Rule 57E of the Central Excise Rules, 1944 applies where duty previously paid on inputs is subsequently varied, causing a refund or recovery of differential duty, and Modvat credit had already been taken on those inputs. It does not permit Modvat credit where inputs were initially cleared without duty and the supplier pays duty for the first time only after departmental detection of suppression or evasion. Consequently, the recipient cannot adjust or claim credit under Rule 57E on the basis of that later first-time payment, and the credit is denied. Case-Laws Central Excise Tue, 04 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102782