https://www.taxtmi.com/caselaws?id=105421 Modvat credit was held admissible where duty on soda ash, otherwise exempt under Notification 158/68, had been paid after the manufacturer obtained departmental permission and filed the requisite Rule 57A declaration. The department could not treat the amount as a mere deposit and deny credit after having accepted the payment basis, because the permission continued to bind it until withdrawn or set aside according to law. The use of the words "prima facie" did not, by itself, justify reversal of credit in the absence of any lawful cancellation of the permission. en-us Fri, 02 Nov 2001 00:00:00 +0530 Mon, 05 Mar 2012 16:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105421 Modvat credit was held admissible where duty on soda ash, otherwise exempt under Notification 158/68, had been paid after the manufacturer obtained departmental permission and filed the requisite Rule 57A declaration. The department could not treat the amount as a mere deposit and deny credit after having accepted the payment basis, because the permission continued to bind it until withdrawn or set aside according to law. The use of the words "prima facie" did not, by itself, justify reversal of credit in the absence of any lawful cancellation of the permission. Case-Laws Central Excise Fri, 02 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105421