https://www.taxtmi.com/caselaws?id=109208 Rule 57E(2) does not require the passing on of duty incidence to occur through a sale-purchase transaction, so credit cannot be denied merely because inputs were supplied under a job-work arrangement. Where the record shows that the supplier's duty payment was genuinely debited to the appellant's account before credit was taken, the incidence of duty is treated as passed on within the rule. On that basis, Modvat credit was admissible and the denial of credit was unsustainable. en-us Wed, 27 Nov 2002 00:00:00 +0530 Fri, 06 Apr 2012 15:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109208 Rule 57E(2) does not require the passing on of duty incidence to occur through a sale-purchase transaction, so credit cannot be denied merely because inputs were supplied under a job-work arrangement. Where the record shows that the supplier's duty payment was genuinely debited to the appellant's account before credit was taken, the incidence of duty is treated as passed on within the rule. On that basis, Modvat credit was admissible and the denial of credit was unsustainable. Case-Laws Central Excise Wed, 27 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109208