https://www.taxtmi.com/caselaws?id=113136 Modvat credit reversed from RG 23A Part II was held to be restorable where duty on the transferred capital goods was subsequently deposited through a TR 6 challan. Since the duty burden had already been discharged for the same clearance, the reversal could not be sustained on the basis of double payment for the same capital goods transaction. The credit was directed to be restored, with the issue decided in favour of the assessee. en-us Mon, 04 Aug 2003 00:00:00 +0530 Fri, 04 May 2012 10:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113136 Modvat credit reversed from RG 23A Part II was held to be restorable where duty on the transferred capital goods was subsequently deposited through a TR 6 challan. Since the duty burden had already been discharged for the same clearance, the reversal could not be sustained on the basis of double payment for the same capital goods transaction. The credit was directed to be restored, with the issue decided in favour of the assessee. Case-Laws Central Excise Mon, 04 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113136