https://www.taxtmi.com/caselaws?id=121216 Entitlement to Modvat credit under Rule 57E continued where differential special excise duty was paid later for inputs cleared before abolition of that duty. The right to credit depended on a subsequent variation in duty on inputs for which credit had already been allowed under Rule 57A. The later withdrawal of the credit facility for special excise duty did not affect credit on differential duty relating to prior clearances. Rule 57E permits adjustment when duty already allowed under Rule 57A is later varied for any reason, and the assessee was entitled to the credit. en-us Tue, 06 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 15:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121216 Entitlement to Modvat credit under Rule 57E continued where differential special excise duty was paid later for inputs cleared before abolition of that duty. The right to credit depended on a subsequent variation in duty on inputs for which credit had already been allowed under Rule 57A. The later withdrawal of the credit facility for special excise duty did not affect credit on differential duty relating to prior clearances. Rule 57E permits adjustment when duty already allowed under Rule 57A is later varied for any reason, and the assessee was entitled to the credit. Case-Laws Central Excise Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121216