https://www.taxtmi.com/caselaws?id=168178 Modvat credit was available on inputs received as duty-paid goods where the supplier later paid differential duty after detection of evasion, because for the pre-01.03.1997 period a Rule 57E certificate remained a valid duty-paying document and the reason for the duty payment was irrelevant. Credit also could not be denied merely because the Rule 57G declaration was filed late, as the amended rule applied to pending claims and removed late filing as a sole ground for rejection. The entitlement to Modvat credit on the disputed inputs was therefore upheld. en-us Mon, 11 Apr 2005 00:00:00 +0530 Wed, 28 Jan 2015 10:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168178 Modvat credit was available on inputs received as duty-paid goods where the supplier later paid differential duty after detection of evasion, because for the pre-01.03.1997 period a Rule 57E certificate remained a valid duty-paying document and the reason for the duty payment was irrelevant. Credit also could not be denied merely because the Rule 57G declaration was filed late, as the amended rule applied to pending claims and removed late filing as a sole ground for rejection. The entitlement to Modvat credit on the disputed inputs was therefore upheld. Case-Laws Central Excise Mon, 11 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168178