https://www.taxtmi.com/caselaws?id=104852 Supplementary Modvat credit claimed on the basis of Rule 57E certificates was not available where the original credit had already lapsed under Rule 57F(17) by operation of Notification No. 11/95-C.E. dated 16-3-95. The Tribunal held that no fresh duty payment after that date was shown to create a separate post-lapse entitlement, and a Rule 57E certificate could not revive or continue credit that had been statutorily extinguished. en-us Thu, 02 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 15:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104852 Supplementary Modvat credit claimed on the basis of Rule 57E certificates was not available where the original credit had already lapsed under Rule 57F(17) by operation of Notification No. 11/95-C.E. dated 16-3-95. The Tribunal held that no fresh duty payment after that date was shown to create a separate post-lapse entitlement, and a Rule 57E certificate could not revive or continue credit that had been statutorily extinguished. Case-Laws Central Excise Thu, 02 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104852