https://www.taxtmi.com/caselaws?id=84363 Unutilised excise credit validly earned before discontinuance of the duty remained utilisable under the amended Rule 56A, and a later refusal of departmental permission did not extinguish that entitlement. The Tribunal treated the refusal as only a technical impediment, noted that the issue was already settled by Supreme Court guidance and earlier Tribunal rulings, and held that the cited High Court decision turned on different facts. On that basis, the questions of law did not justify a reference to the High Court, and the reference application was rejected. en-us Wed, 05 Oct 1994 00:00:00 +0530 Thu, 21 Jul 2011 15:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84363 Unutilised excise credit validly earned before discontinuance of the duty remained utilisable under the amended Rule 56A, and a later refusal of departmental permission did not extinguish that entitlement. The Tribunal treated the refusal as only a technical impediment, noted that the issue was already settled by Supreme Court guidance and earlier Tribunal rulings, and held that the cited High Court decision turned on different facts. On that basis, the questions of law did not justify a reference to the High Court, and the reference application was rejected. Case-Laws Central Excise Wed, 05 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84363