https://www.taxtmi.com/caselaws?id=120223 A special compounded levy scheme for embroidery manufacturers who opt into Rule 96ZH validly excludes Modvat credit on capital goods, because the amended proviso expressly bars credit under Rules 57A, 57B and 57Q for inputs and capital goods used for embroidery. The demand was not time-barred under Section 11A, as the show cause notice was issued within the statutory period and limitation ran from the due date for filing the monthly return. Rules 96ZH to 96ZM were held intra vires, since they form a valid special procedure for assessment and collection under the parent Act rather than an impermissible levy. en-us Fri, 08 Dec 2006 00:00:00 +0530 Tue, 17 Jul 2012 16:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120223 A special compounded levy scheme for embroidery manufacturers who opt into Rule 96ZH validly excludes Modvat credit on capital goods, because the amended proviso expressly bars credit under Rules 57A, 57B and 57Q for inputs and capital goods used for embroidery. The demand was not time-barred under Section 11A, as the show cause notice was issued within the statutory period and limitation ran from the due date for filing the monthly return. Rules 96ZH to 96ZM were held intra vires, since they form a valid special procedure for assessment and collection under the parent Act rather than an impermissible levy. Case-Laws Central Excise Fri, 08 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120223