https://www.taxtmi.com/caselaws?id=50078 Where confirmed duty is paid through the PLA, the corresponding Modvat credit in RG 23A Part-II may be restored for subsequent utilisation in accordance with law. The Tribunal followed earlier decisions permitting duty payment through the PLA with consequential restoration of equivalent credit, and accepted the assessee's request on that basis. The operative effect was that payment by PLA did not prevent the assessee from recovering the corresponding credit in the prescribed account for future use. en-us Wed, 31 May 2000 00:00:00 +0530 Thu, 19 Aug 2010 16:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50078 Where confirmed duty is paid through the PLA, the corresponding Modvat credit in RG 23A Part-II may be restored for subsequent utilisation in accordance with law. The Tribunal followed earlier decisions permitting duty payment through the PLA with consequential restoration of equivalent credit, and accepted the assessee's request on that basis. The operative effect was that payment by PLA did not prevent the assessee from recovering the corresponding credit in the prescribed account for future use. Case-Laws Central Excise Wed, 31 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50078