https://www.taxtmi.com/caselaws?id=105095 Modvat credit reversal for picture tubes had to be confined to the credit actually taken on the relevant inputs, not quantified on a notional uniform duty basis. The adjudicating authority's use of Rule 9A(4)(iii) of the Central Excise Rules, 1944 was incorrect; recovery was to be worked out under Rule 57I(2), which governed reversal of credit. Because seized records were needed to verify the precise credit entries, the matter was remitted for fresh determination of the recoverable amount after access to those records. en-us Tue, 16 Mar 1999 00:00:00 +0530 Fri, 02 Mar 2012 14:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105095 Modvat credit reversal for picture tubes had to be confined to the credit actually taken on the relevant inputs, not quantified on a notional uniform duty basis. The adjudicating authority's use of Rule 9A(4)(iii) of the Central Excise Rules, 1944 was incorrect; recovery was to be worked out under Rule 57I(2), which governed reversal of credit. Because seized records were needed to verify the precise credit entries, the matter was remitted for fresh determination of the recoverable amount after access to those records. Case-Laws Central Excise Tue, 16 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105095