https://www.taxtmi.com/caselaws?id=115915 Modvat credit on differential duty paid on inputs was held admissible where the inputs were admittedly duty paid and the credit was limited to the differential duty arising from price variation. Credit could be taken under Rule 57E even though the supporting certificate was issued by the Superintendent of Central Excise and was not a prescribed duty-paying document under the general credit scheme. The Tribunal followed its earlier view that such credit remains available when it reflects duty actually paid on the inputs. The disallowance was therefore unsustainable and credit was allowed in favour of the assessee. en-us Fri, 04 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 12:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115915 Modvat credit on differential duty paid on inputs was held admissible where the inputs were admittedly duty paid and the credit was limited to the differential duty arising from price variation. Credit could be taken under Rule 57E even though the supporting certificate was issued by the Superintendent of Central Excise and was not a prescribed duty-paying document under the general credit scheme. The Tribunal followed its earlier view that such credit remains available when it reflects duty actually paid on the inputs. The disallowance was therefore unsustainable and credit was allowed in favour of the assessee. Case-Laws Central Excise Fri, 04 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115915