https://www.taxtmi.com/caselaws?id=2190 Modvat credit on lubricating oil notified under Rule 57Q from 1 March 1997 remained available under Rule 57A in light of the Board's subsequent clarification that credit was not intended to be denied for such goods. The six-month interval between the duty-paying documents and availment of credit did not justify disallowance where the clarification resolved the applicable treatment of lubricating oil. The credit was consequently available for utilisation. en-us Mon, 28 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2190 Modvat credit on lubricating oil notified under Rule 57Q from 1 March 1997 remained available under Rule 57A in light of the Board's subsequent clarification that credit was not intended to be denied for such goods. The six-month interval between the duty-paying documents and availment of credit did not justify disallowance where the clarification resolved the applicable treatment of lubricating oil. The credit was consequently available for utilisation. Case-Laws Central Excise Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2190