https://www.taxtmi.com/caselaws?id=115981 Modvat credit was available under Rule 57E where duty on inputs was paid later after the assessable value of those inputs was revised upward and differential central excise duty became payable. The presence of the jurisdictional Superintendent's certificate for the relevant invoices and debit notes cured the procedural defect. The fact that the enhanced duty arose from royalty or trade mark usage included in the assessable value did not defeat credit, because the additional duty related to the very inputs received and used. The stated principle is that subsequent duty payment on the same inputs attracts credit under Rule 57E, subject to proper documentary support. en-us Tue, 22 Mar 2005 00:00:00 +0530 Wed, 06 Jun 2012 12:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115981 Modvat credit was available under Rule 57E where duty on inputs was paid later after the assessable value of those inputs was revised upward and differential central excise duty became payable. The presence of the jurisdictional Superintendent's certificate for the relevant invoices and debit notes cured the procedural defect. The fact that the enhanced duty arose from royalty or trade mark usage included in the assessable value did not defeat credit, because the additional duty related to the very inputs received and used. The stated principle is that subsequent duty payment on the same inputs attracts credit under Rule 57E, subject to proper documentary support. Case-Laws Central Excise Tue, 22 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115981