Repeal without a saving clause lapses MODVAT proceedings; substitution by CENVAT Rules did not revive maintainability.

Proceedings initiated under repealed MODVAT rules lapse where no saving clause preserves them, and substitution of the CENVAT Rules does not by itself keep the old rules alive. Applying its earlier view on the same maintainability issue, the Tribunal rejected the argument that the repeal left the MODVAT credit appeals enforceable. The request for adjournment was declined, and the appeals were held not maintainable because the governing rules had ceased to operate without statutory saving.

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Issues: Whether the appeals relating to MODVAT credit were maintainable after the repeal of the old rules and in the absence of a saving clause.

Analysis: The appeals were covered by an earlier order of the Tribunal dealing with the same question of maintainability. The Tribunal reiterated that, where proceedings are initiated under repealed rules and no saving clause preserves them, such proceedings lapse. The request for adjournment was declined, and the contention that the substitution of CENVAT Rules kept the old MODVAT Rules alive was rejected in view of the earlier decision and the ratio concerning repeal without saving.

Conclusion: The appeals were held to be not maintainable.

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