https://www.taxtmi.com/caselaws?id=82907 Rule 57B, as a special Modvat provision with a non obstante clause, prevails over the general restriction on credit contained in Notification No. 177/86 issued under Rule 57A. Because the denial of credit rested only on that notification, and the notification could not override the specific language of Rule 57B, the restriction was inapplicable to the assessee's claim. The disputed Modvat credit was therefore allowable, and the demand based on the notification was unsustainable. en-us Fri, 26 Jun 1992 00:00:00 +0530 Fri, 08 Jul 2011 11:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82907 Rule 57B, as a special Modvat provision with a non obstante clause, prevails over the general restriction on credit contained in Notification No. 177/86 issued under Rule 57A. Because the denial of credit rested only on that notification, and the notification could not override the specific language of Rule 57B, the restriction was inapplicable to the assessee's claim. The disputed Modvat credit was therefore allowable, and the demand based on the notification was unsustainable. Case-Laws Central Excise Fri, 26 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82907