https://www.taxtmi.com/caselaws?id=46067 Modvat credit on inputs depends on whether the inputs actually suffered excise duty, not on whether duty was paid after the manufacturer received them or whether the gate pass then recorded duty particulars. Rule 57A allows credit for inputs used in manufacture, and Rule 57E shows that later adjustment is made by reference to the actual duty incidence. The operative enquiry is substance, not the chronology of payment or the form of the gate pass, so credit cannot be denied on those grounds alone if duty payment on the inputs is proved. en-us Wed, 29 Mar 2000 00:00:00 +0530 Thu, 15 Jul 2010 15:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46067 Modvat credit on inputs depends on whether the inputs actually suffered excise duty, not on whether duty was paid after the manufacturer received them or whether the gate pass then recorded duty particulars. Rule 57A allows credit for inputs used in manufacture, and Rule 57E shows that later adjustment is made by reference to the actual duty incidence. The operative enquiry is substance, not the chronology of payment or the form of the gate pass, so credit cannot be denied on those grounds alone if duty payment on the inputs is proved. Case-Laws Central Excise Wed, 29 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46067