https://www.taxtmi.com/caselaws?id=119714 Modvat credit on imported, duty-paid inputs was allowable on the duty actually paid as shown in the duty-paying documents, because Notification No. 21/99-C.E. and Rule 57A did not limit credit to the duty merely leviable. The recipient's credit could not be curtailed at its end simply because the supplier may have paid duty in excess of what was strictly payable. The demand for differential credit was therefore unsustainable, and the appellant was entitled to full credit of the duty actually paid, with consequential relief. en-us Fri, 26 May 2006 00:00:00 +0530 Tue, 05 Mar 2024 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119714 Modvat credit on imported, duty-paid inputs was allowable on the duty actually paid as shown in the duty-paying documents, because Notification No. 21/99-C.E. and Rule 57A did not limit credit to the duty merely leviable. The recipient's credit could not be curtailed at its end simply because the supplier may have paid duty in excess of what was strictly payable. The demand for differential credit was therefore unsustainable, and the appellant was entitled to full credit of the duty actually paid, with consequential relief. Case-Laws Central Excise Fri, 26 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119714