https://www.taxtmi.com/caselaws?id=104136 Credit of duty actually paid on an input under the Modvat scheme could not be denied merely because the input was exempt from duty in law, where the supplier had in fact paid duty on clearance and the credit was claimed under Rule 57A. The Tribunal distinguished the Revenue's relied-upon Supreme Court ruling on its facts and upheld admissibility of credit on lime. As relief was granted only on the lime issue and no challenge was made to the findings on the other items, the penalty was reduced accordingly. en-us Thu, 21 Feb 2002 00:00:00 +0530 Mon, 27 Feb 2012 18:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104136 Credit of duty actually paid on an input under the Modvat scheme could not be denied merely because the input was exempt from duty in law, where the supplier had in fact paid duty on clearance and the credit was claimed under Rule 57A. The Tribunal distinguished the Revenue's relied-upon Supreme Court ruling on its facts and upheld admissibility of credit on lime. As relief was granted only on the lime issue and no challenge was made to the findings on the other items, the penalty was reduced accordingly. Case-Laws Central Excise Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104136