https://www.taxtmi.com/caselaws?id=116315 Modvat credit was allowable on the duty actually paid under duty-paid invoices, and the recipient could not be denied credit merely because the tariff duty was said to be lower. Since the duty had in fact been discharged at the higher rate and the excess was retained by the revenue without refund to the supplier, the assessee was entitled to take credit of the amount reflected in the invoices. The revenue's objection was rejected and the impugned order was sustained. en-us Tue, 24 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 13:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116315 Modvat credit was allowable on the duty actually paid under duty-paid invoices, and the recipient could not be denied credit merely because the tariff duty was said to be lower. Since the duty had in fact been discharged at the higher rate and the excess was retained by the revenue without refund to the supplier, the assessee was entitled to take credit of the amount reflected in the invoices. The revenue's objection was rejected and the impugned order was sustained. Case-Laws Central Excise Tue, 24 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116315