https://www.taxtmi.com/caselaws?id=47768 The High Court dismissed the revenue's appeal regarding the interpretation of Rule 57F(4) and the legality of claiming Modvat credit for duty paid by a job worker, even when not required. The Court upheld the Tribunal's decision to allow the credit, emphasizing that the duty was actually paid by the job worker, despite being exempted. Citing a previous case with a similar issue, the Court affirmed the allowance of credit in this case, leading to the dismissal of the appeal and reinforcing the Tribunal's ruling. en-us Mon, 24 Jul 2006 00:00:00 +0530 Tue, 22 Dec 2015 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47768 The High Court dismissed the revenue's appeal regarding the interpretation of Rule 57F(4) and the legality of claiming Modvat credit for duty paid by a job worker, even when not required. The Court upheld the Tribunal's decision to allow the credit, emphasizing that the duty was actually paid by the job worker, despite being exempted. Citing a previous case with a similar issue, the Court affirmed the allowance of credit in this case, leading to the dismissal of the appeal and reinforcing the Tribunal's ruling. Case-Laws Central Excise Mon, 24 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47768