https://www.taxtmi.com/caselaws?id=115572 Rule 57J did not expand the quantum of Modvat credit available on inputs sent directly to job workers. The non obstante clause in Rule 57J only permitted credit for such inputs and did not displace the limitation under Notification No. 5/94-C.E., as amended, restricting credit to 95% of the duty paid on eligible inputs. Rule 57A continued to govern the duties eligible for credit, so the prescribed cap remained applicable. Full credit beyond that limit was therefore unavailable. en-us Mon, 11 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 11:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115572 Rule 57J did not expand the quantum of Modvat credit available on inputs sent directly to job workers. The non obstante clause in Rule 57J only permitted credit for such inputs and did not displace the limitation under Notification No. 5/94-C.E., as amended, restricting credit to 95% of the duty paid on eligible inputs. Rule 57A continued to govern the duties eligible for credit, so the prescribed cap remained applicable. Full credit beyond that limit was therefore unavailable. Case-Laws Central Excise Mon, 11 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115572