https://www.taxtmi.com/caselaws?id=92054 Rule 57B operated as a separate enabling provision for specified inputs and, through its non-obstante clause, had overriding effect to the extent of its language. Modvat credit on high speed diesel oil used for captive generation of electricity could not be denied merely because the same item was excluded from eligible goods under Rule 57A and the notification issued under that rule. Where an input was specifically covered by Rule 57B, duty-paid credit remained available. On that basis, the credit on the disputed diesel oil was treated as valid and the demand and penalty were unsustainable. en-us Wed, 07 Oct 1998 00:00:00 +0530 Mon, 24 Oct 2011 12:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92054 Rule 57B operated as a separate enabling provision for specified inputs and, through its non-obstante clause, had overriding effect to the extent of its language. Modvat credit on high speed diesel oil used for captive generation of electricity could not be denied merely because the same item was excluded from eligible goods under Rule 57A and the notification issued under that rule. Where an input was specifically covered by Rule 57B, duty-paid credit remained available. On that basis, the credit on the disputed diesel oil was treated as valid and the demand and penalty were unsustainable. Case-Laws Central Excise Wed, 07 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92054