https://www.taxtmi.com/caselaws?id=84079 Conflicting Tribunal views on whether Rule 57E permitted upward adjustment of Modvat credit for differential duty paid on inputs after clearance, and on whether the 1987 amendments were clarificatory and retrospective, led the Tribunal to refer the disputed questions of law to the High Court. It framed issues on the relationship between Rule 57A and Rule 57E, the admissibility of credit before the amendment dated 15-4-1987, and the legal character of the later amendments. The Tribunal did not decide the Modvat credit dispute on merits and sought authoritative resolution from the High Court. en-us Fri, 20 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84079 Conflicting Tribunal views on whether Rule 57E permitted upward adjustment of Modvat credit for differential duty paid on inputs after clearance, and on whether the 1987 amendments were clarificatory and retrospective, led the Tribunal to refer the disputed questions of law to the High Court. It framed issues on the relationship between Rule 57A and Rule 57E, the admissibility of credit before the amendment dated 15-4-1987, and the legal character of the later amendments. The Tribunal did not decide the Modvat credit dispute on merits and sought authoritative resolution from the High Court. Case-Laws Central Excise Fri, 20 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84079