https://www.taxtmi.com/caselaws?id=114597 An amount reversed under Rule 57CC and shown in the invoice as "Modvat reversal under Rule 57CC" was treated on a prima facie basis as not being excise duty for Section 11D. The rule itself did not describe the amount as duty, the departmental clarification also treated it as outside excise duty, and the amount was not linked to any tariff rate. On that basis, it was held not prima facie recoverable under Section 11D, and pre-deposit was waived with stay of recovery granted. en-us Mon, 17 Sep 2001 00:00:00 +0530 Fri, 18 May 2012 13:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114597 An amount reversed under Rule 57CC and shown in the invoice as "Modvat reversal under Rule 57CC" was treated on a prima facie basis as not being excise duty for Section 11D. The rule itself did not describe the amount as duty, the departmental clarification also treated it as outside excise duty, and the amount was not linked to any tariff rate. On that basis, it was held not prima facie recoverable under Section 11D, and pre-deposit was waived with stay of recovery granted. Case-Laws Central Excise Mon, 17 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114597