1997 (12) TMI 371 - AT - Central Excise

Summary

The appellant received motor vehicle parts from their manufacturer and took Modvat credit for duty subsequently paid. The issue was whether credit could be taken on duty paid on inputs in addition to what was paid at the time of clearance. The Tribunal ruled that such credit could be taken under Rule 57G, even if Rule 57E did not provide for it. The amendment to Rule 57E was considered a clarification. The appeal was allowed, and the impugned order was set aside.