https://www.taxtmi.com/caselaws?id=52571 Modvat credit on duty-paid inputs could not be denied merely because the duty on those inputs was later claimed to be not legally payable. The governing principle applied was that any objection to incorrect payment of duty must be examined at the stage and place where the duty was paid, not when the recipient avails credit. On that basis, the recipient's credit was held admissible, and the revenue challenge failed. The question of limitation was not examined. en-us Fri, 19 Dec 2003 00:00:00 +0530 Tue, 19 May 2020 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52571 Modvat credit on duty-paid inputs could not be denied merely because the duty on those inputs was later claimed to be not legally payable. The governing principle applied was that any objection to incorrect payment of duty must be examined at the stage and place where the duty was paid, not when the recipient avails credit. On that basis, the recipient's credit was held admissible, and the revenue challenge failed. The question of limitation was not examined. Case-Laws Central Excise Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52571