https://www.taxtmi.com/caselaws?id=108437 Modvat credit under Rule 57F(6) was held admissible where the amount recredited on return of inputs matched the amount earlier debited for removal to a job worker, because any excess debit at clearance was treated as a technical defect without prejudice to revenue. Credit taken on processed inputs received back after 60 days without authorised extension under Rule 57F(11) was held inadmissible. Smaller credits of Rs. 4,044 and Rs. 650 were set aside for fresh verification to determine whether they were already covered by the larger disputed credits and, if not, to decide admissibility after hearing the assessee. en-us Wed, 26 Feb 2003 00:00:00 +0530 Sat, 31 Mar 2012 14:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108437 Modvat credit under Rule 57F(6) was held admissible where the amount recredited on return of inputs matched the amount earlier debited for removal to a job worker, because any excess debit at clearance was treated as a technical defect without prejudice to revenue. Credit taken on processed inputs received back after 60 days without authorised extension under Rule 57F(11) was held inadmissible. Smaller credits of Rs. 4,044 and Rs. 650 were set aside for fresh verification to determine whether they were already covered by the larger disputed credits and, if not, to decide admissibility after hearing the assessee. Case-Laws Central Excise Wed, 26 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108437