https://www.taxtmi.com/caselaws?id=153577 A show cause notice invoking Modvat provisions after their substitution by the Cenvat regime is unsustainable where no saving clause preserves the earlier provisions. Once Notification No. 27/2000-C.E. (N.T.) replaced Modvat with Cenvat, the earlier rules were no longer in force on the date of the notice, so a demand founded on them lacked statutory support. en-us Wed, 23 Jun 2010 00:00:00 +0530 Thu, 25 Jul 2013 11:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153577 A show cause notice invoking Modvat provisions after their substitution by the Cenvat regime is unsustainable where no saving clause preserves the earlier provisions. Once Notification No. 27/2000-C.E. (N.T.) replaced Modvat with Cenvat, the earlier rules were no longer in force on the date of the notice, so a demand founded on them lacked statutory support. Case-Laws Central Excise Wed, 23 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153577