https://www.taxtmi.com/caselaws?id=89442 Modvat credit on machinery used to manufacture carded or combed cotton/sliver was held unavailable for the period before 21-10-1994 because the product was treated as falling under Heading 52.02, taking the machinery outside Rule 57Q for that earlier period. Notification No. 60/94-C.E. (N.T.) was also held not to be clarificatory and therefore not retrospective, so credit could not be sustained for an earlier date. The argument that Rule 57Q had to be read with Rule 57S to support eligibility was rejected. The Revenue's appeals were allowed and the impugned orders were set aside. en-us Fri, 13 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 11:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89442 Modvat credit on machinery used to manufacture carded or combed cotton/sliver was held unavailable for the period before 21-10-1994 because the product was treated as falling under Heading 52.02, taking the machinery outside Rule 57Q for that earlier period. Notification No. 60/94-C.E. (N.T.) was also held not to be clarificatory and therefore not retrospective, so credit could not be sustained for an earlier date. The argument that Rule 57Q had to be read with Rule 57S to support eligibility was rejected. The Revenue's appeals were allowed and the impugned orders were set aside. Case-Laws Central Excise Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89442