https://www.taxtmi.com/caselaws?id=43014 Withdrawal of a fiscal concession under the MODVAT scheme was upheld in relation to aerated waters and soft drinks falling under Chapter 22 of the Central Excise Tariff Act, 1985. The challenge based on arbitrariness, discrimination, promissory estoppel, and Articles 14 and 19(1)(g) failed because earlier decisions had already sustained the same notification and rejected those grounds. The court agreed that a notification could withdraw MODVAT benefit without illegality merely because it altered an earlier fiscal advantage. en-us Fri, 22 Feb 1991 00:00:00 +0530 Tue, 15 Jun 2010 16:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43014 Withdrawal of a fiscal concession under the MODVAT scheme was upheld in relation to aerated waters and soft drinks falling under Chapter 22 of the Central Excise Tariff Act, 1985. The challenge based on arbitrariness, discrimination, promissory estoppel, and Articles 14 and 19(1)(g) failed because earlier decisions had already sustained the same notification and rejected those grounds. The court agreed that a notification could withdraw MODVAT benefit without illegality merely because it altered an earlier fiscal advantage. Case-Laws Central Excise Fri, 22 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43014