https://www.taxtmi.com/caselaws?id=43040 Under the pre-amendment Modvat scheme, wrongly availed credit under Rule 57-I could not be recovered independently of Section 11A of the Central Excises and Salt Act, 1944. The High Court read Rule 57-I as part of the statutory duty-recovery framework and held that the procedure and limitation requirements in Section 11A applied to disallowance and recovery of such credit. The later amendment to Rule 57-I, which introduced notice and limitation, reinforced that interpretation. Recovery of the disputed Modvat credit without following Section 11A was therefore not sustainable, and the reversal directions were quashed. en-us Fri, 25 Jan 1991 00:00:00 +0530 Tue, 15 Jun 2010 17:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43040 Under the pre-amendment Modvat scheme, wrongly availed credit under Rule 57-I could not be recovered independently of Section 11A of the Central Excises and Salt Act, 1944. The High Court read Rule 57-I as part of the statutory duty-recovery framework and held that the procedure and limitation requirements in Section 11A applied to disallowance and recovery of such credit. The later amendment to Rule 57-I, which introduced notice and limitation, reinforced that interpretation. Recovery of the disputed Modvat credit without following Section 11A was therefore not sustainable, and the reversal directions were quashed. Case-Laws Central Excise Fri, 25 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43040