https://www.taxtmi.com/caselaws?id=48774 Rule 57F(1) permitted inputs received under Modvat credit to be removed from the factory for home consumption on payment of appropriate duty of excise as if manufactured in the receiving factory, subject to a minimum duty not less than the credit allowed under Rule 57A. The phrase "appropriate duty of excise" was read as the duty payable at the time and place of removal, not merely the amount of credit taken. This was treated as distinct from recovery of wrongly availed credit under Rule 57I. A later amendment confirmed that, before 29-6-1995, duty on such removal was the duty otherwise applicable to the receiving factory on the date of clearance. en-us Mon, 10 Jan 2000 00:00:00 +0530 Fri, 06 Aug 2010 14:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48774 Rule 57F(1) permitted inputs received under Modvat credit to be removed from the factory for home consumption on payment of appropriate duty of excise as if manufactured in the receiving factory, subject to a minimum duty not less than the credit allowed under Rule 57A. The phrase "appropriate duty of excise" was read as the duty payable at the time and place of removal, not merely the amount of credit taken. This was treated as distinct from recovery of wrongly availed credit under Rule 57I. A later amendment confirmed that, before 29-6-1995, duty on such removal was the duty otherwise applicable to the receiving factory on the date of clearance. Case-Laws Central Excise Mon, 10 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48774