https://www.taxtmi.com/caselaws?id=212595 Rule 57C of the Central Excise Rules, 1944 was applied to an assessee who was only assembling cable jointing kits and had already been found not to be engaged in manufacture of excisable goods. On that basis, the availment of MODVAT credit was treated as not illegal where central excise duty had been paid under compulsion. The Court further accepted that any attempt to deny or recover the credit had to be pursued through separate proceedings and could not be combined with the refund claim. The Revenue's recovery action was therefore held unjustified and the assessee succeeded. en-us Tue, 21 Feb 2012 00:00:00 +0530 Mon, 14 Jan 2013 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212595 Rule 57C of the Central Excise Rules, 1944 was applied to an assessee who was only assembling cable jointing kits and had already been found not to be engaged in manufacture of excisable goods. On that basis, the availment of MODVAT credit was treated as not illegal where central excise duty had been paid under compulsion. The Court further accepted that any attempt to deny or recover the credit had to be pursued through separate proceedings and could not be combined with the refund claim. The Revenue's recovery action was therefore held unjustified and the assessee succeeded. Case-Laws Central Excise Tue, 21 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212595