https://www.taxtmi.com/caselaws?id=94897 Modvat credit under Rule 57A is available only for inputs covered by the relevant notification, and High Speed Diesel Oil was stated to be outside Notification No. 5/94-C.E. (N.T.) and not notified under Rule 57B. The analysis notes that credit had been allowed on the basis of an earlier Tribunal decision, but the central question was whether a non-notified input could still qualify for credit under the Central Excise Rules, 1944. That issue was treated as a question of law fit for reference to the High Court. en-us Fri, 25 Aug 2000 00:00:00 +0530 Mon, 05 Dec 2011 16:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94897 Modvat credit under Rule 57A is available only for inputs covered by the relevant notification, and High Speed Diesel Oil was stated to be outside Notification No. 5/94-C.E. (N.T.) and not notified under Rule 57B. The analysis notes that credit had been allowed on the basis of an earlier Tribunal decision, but the central question was whether a non-notified input could still qualify for credit under the Central Excise Rules, 1944. That issue was treated as a question of law fit for reference to the High Court. Case-Laws Central Excise Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94897