https://www.taxtmi.com/caselaws?id=112748 Modvat credit of differential duty was held admissible on the basis of a Central Excise Superintendent's certificate, even though that certificate was not expressly listed under Rule 57AE. The earlier rule had recognised such a document, and Section 38A of the Central Excise Act, 1944 preserved the prior legal position after the rule change. Credit could not be denied merely for want of express enumeration in the new rule where the saving provision and prior tribunal authority supported its validity. en-us Thu, 28 Oct 2004 00:00:00 +0530 Tue, 01 May 2012 16:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112748 Modvat credit of differential duty was held admissible on the basis of a Central Excise Superintendent's certificate, even though that certificate was not expressly listed under Rule 57AE. The earlier rule had recognised such a document, and Section 38A of the Central Excise Act, 1944 preserved the prior legal position after the rule change. Credit could not be denied merely for want of express enumeration in the new rule where the saving provision and prior tribunal authority supported its validity. Case-Laws Central Excise Thu, 28 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112748