https://www.taxtmi.com/caselaws?id=104909 Modvat credit under Rule 57A was confined by Notification No. 5/94-C.E. (N.T.) to specified duties, namely central excise duty, additional duty of excise under the 1978 Act, and additional duty under Section 3 of the Customs Tariff Act only to the extent of duty equivalence. For imported webbings, the extra customs duty paid beyond the amount equivalent to central excise duty fell outside that limited credit scheme because no separate additional duty of excise was leviable under the 1978 Act and no enabling provision extended credit further. Credit on the disputed excess duty was therefore inadmissible. en-us Fri, 28 Jun 2002 00:00:00 +0530 Thu, 01 Mar 2012 17:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104909 Modvat credit under Rule 57A was confined by Notification No. 5/94-C.E. (N.T.) to specified duties, namely central excise duty, additional duty of excise under the 1978 Act, and additional duty under Section 3 of the Customs Tariff Act only to the extent of duty equivalence. For imported webbings, the extra customs duty paid beyond the amount equivalent to central excise duty fell outside that limited credit scheme because no separate additional duty of excise was leviable under the 1978 Act and no enabling provision extended credit further. Credit on the disputed excess duty was therefore inadmissible. Case-Laws Central Excise Fri, 28 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104909