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<h1>Special Leave Petition Dismissed by Supreme Court Justices</h1> The Supreme Court dismissed the special leave petition in the case. Justices R.M. Lodha and Madan B. Lokur presided over the matter. The citation for the ... Constitutional validity - Restriction on Cenvat / Modvat Credit on inputs when imported - petroleum products - restriction imposed retrospectively - but the same restriction was deleted prospectively - Constitutional validity of Section 87 of the Finance Act, 1997 and Section 11a of the Central Excise Act - Notification No.14/97-Central Excise (NT) . The Supreme Court dismissed the special leave petition in the case, as per the order by Justices R.M. Lodha and Madan B. Lokur. The citation is 2013 (3) TMI 634 - SC. Mr. R.P. Bhatt was the learned senior counsel for the petitioners.