https://www.taxtmi.com/caselaws?id=30173 Rule 57-A of the Central Excise Rules, 1944 was construed as permitting the Central Government to specify eligible final products, the duty on inputs, and the conditions and restrictions for MODVAT credit by notification. The absence of the words "as may be specified" in relation to inputs did not render Notification No. 177/86-C.E. ultra vires, because the rule had to be read as a whole and did not confer an unrestricted right to credit on all inputs. As no repugnancy with the parent rule was shown, the restriction to specified inputs was upheld and the challenge failed. en-us Wed, 21 Nov 2007 00:00:00 +0530 Tue, 12 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30173 Rule 57-A of the Central Excise Rules, 1944 was construed as permitting the Central Government to specify eligible final products, the duty on inputs, and the conditions and restrictions for MODVAT credit by notification. The absence of the words "as may be specified" in relation to inputs did not render Notification No. 177/86-C.E. ultra vires, because the rule had to be read as a whole and did not confer an unrestricted right to credit on all inputs. As no repugnancy with the parent rule was shown, the restriction to specified inputs was upheld and the challenge failed. Case-Laws Central Excise Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30173