https://www.taxtmi.com/caselaws?id=117597 Modvat credit was not available on duty-paid washing machines brought into the factory under permissions obtained for trading or repairs, because the relevant permissions under Rule 51A and Rule 173H contemplate receipt of duty-paid goods without manufacture. Since the machines were later cleared on payment of central excise duty as if manufactured, that duty payment could be adjusted against the inadmissible credit already taken. The matter therefore required verification of the exact credit and duty figures to determine only the balance, if any, recoverable after set-off. en-us Mon, 07 Nov 2005 00:00:00 +0530 Mon, 25 Jun 2012 12:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117597 Modvat credit was not available on duty-paid washing machines brought into the factory under permissions obtained for trading or repairs, because the relevant permissions under Rule 51A and Rule 173H contemplate receipt of duty-paid goods without manufacture. Since the machines were later cleared on payment of central excise duty as if manufactured, that duty payment could be adjusted against the inadmissible credit already taken. The matter therefore required verification of the exact credit and duty figures to determine only the balance, if any, recoverable after set-off. Case-Laws Central Excise Mon, 07 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117597