https://www.taxtmi.com/caselaws?id=114578 Duty for clearances made before the Modvat scheme came into operation could not be discharged by debiting RG-23A Part-II. Credit under Rule 57F was available only for utilisation of duty credit on inputs received after the scheme began and in accordance with the declaration under Rule 57G. For earlier clearances, duty had to be paid through PLA or TR-6 challan, and RG-23A Part-II debit was not a valid mode of payment. The assessee was therefore not entitled to use Modvat credit to satisfy the pre-Modvat demand, and payment through cash or PLA was required. en-us Fri, 29 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 11:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114578 Duty for clearances made before the Modvat scheme came into operation could not be discharged by debiting RG-23A Part-II. Credit under Rule 57F was available only for utilisation of duty credit on inputs received after the scheme began and in accordance with the declaration under Rule 57G. For earlier clearances, duty had to be paid through PLA or TR-6 challan, and RG-23A Part-II debit was not a valid mode of payment. The assessee was therefore not entitled to use Modvat credit to satisfy the pre-Modvat demand, and payment through cash or PLA was required. Case-Laws Central Excise Fri, 29 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114578