https://www.taxtmi.com/caselaws?id=190466 Notification No. 14/1997-C.E. (N.T.) restricting Modvat credit to 10% for specified petroleum inputs was invalid where manufacturers had actually paid excise duty at 15% on those inputs. The notification was aimed at neutralising unintended excess credit taken by those who had borne only 10% duty, but it grouped together two distinct classes without an intelligible differentia or rational nexus to that object. On that basis, the restriction was treated as manifestly arbitrary, violative of Article 14, and beyond the permissible scope of delegated rule-making power. en-us Thu, 13 Dec 2012 00:00:00 +0530 Thu, 16 Feb 2017 18:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190466 Notification No. 14/1997-C.E. (N.T.) restricting Modvat credit to 10% for specified petroleum inputs was invalid where manufacturers had actually paid excise duty at 15% on those inputs. The notification was aimed at neutralising unintended excess credit taken by those who had borne only 10% duty, but it grouped together two distinct classes without an intelligible differentia or rational nexus to that object. On that basis, the restriction was treated as manifestly arbitrary, violative of Article 14, and beyond the permissible scope of delegated rule-making power. Case-Laws Central Excise Thu, 13 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190466