https://www.taxtmi.com/caselaws?id=102791 Rule 57E(3) denies input duty credit only where non-payment of duty on inputs falls within the circumstances covered by the proviso to section 11A(1). A mere allegation that the final product was misdeclared, or that the exemption notification did not apply, does not by itself bring the case within that limited bar. Where duty on the relevant inputs had been paid, credit could not be refused on that ground alone, and appellate relief was made conditional on proof of payment of the balance amount within the stipulated time. en-us Mon, 01 Jul 2002 00:00:00 +0530 Thu, 16 Feb 2012 11:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102791 Rule 57E(3) denies input duty credit only where non-payment of duty on inputs falls within the circumstances covered by the proviso to section 11A(1). A mere allegation that the final product was misdeclared, or that the exemption notification did not apply, does not by itself bring the case within that limited bar. Where duty on the relevant inputs had been paid, credit could not be refused on that ground alone, and appellate relief was made conditional on proof of payment of the balance amount within the stipulated time. Case-Laws Central Excise Mon, 01 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102791