https://www.taxtmi.com/caselaws?id=174009 Rule 57A conferred the substantive Modvat credit right on duty-paid inputs, while Rule 57E governed only the adjustment mechanism and could not narrow that entitlement. The scheme was directed to full credit for duty on inputs and to preventing duty on duty. The proviso to Rule 57G fixed the time and documentary basis for availing credit, but did not bar additional credit where further duty on the same inputs was paid after receipt. The 15-4-1987 amendment merely made explicit what was already implicit, so Rule 57E in its earlier form was clarificatory and procedural. en-us Mon, 16 Oct 2000 00:00:00 +0530 Mon, 28 Sep 2015 10:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174009 Rule 57A conferred the substantive Modvat credit right on duty-paid inputs, while Rule 57E governed only the adjustment mechanism and could not narrow that entitlement. The scheme was directed to full credit for duty on inputs and to preventing duty on duty. The proviso to Rule 57G fixed the time and documentary basis for availing credit, but did not bar additional credit where further duty on the same inputs was paid after receipt. The 15-4-1987 amendment merely made explicit what was already implicit, so Rule 57E in its earlier form was clarificatory and procedural. Case-Laws Central Excise Mon, 16 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174009