https://www.taxtmi.com/caselaws?id=43533 An excise circular and trade notice that were not issued under Section 37B of the Central Excises and Salt Act, 1944 were treated as mere information and guidance, not binding directions. As a result, they could not be relied on to deny MODVAT credit on individual merits, and the statutory MODVAT scheme could not be curtailed or bypassed by such clarification. Any entitlement to credit had to be examined independently of the impugned proceedings. The challenge to their constitutional validity and legality was therefore rendered unnecessary, and the writ petitions were disposed of with a declaration that the proceedings were not a binding basis to refuse MODVAT credit. en-us Mon, 18 Jan 1993 00:00:00 +0530 Fri, 18 Jun 2010 15:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43533 An excise circular and trade notice that were not issued under Section 37B of the Central Excises and Salt Act, 1944 were treated as mere information and guidance, not binding directions. As a result, they could not be relied on to deny MODVAT credit on individual merits, and the statutory MODVAT scheme could not be curtailed or bypassed by such clarification. Any entitlement to credit had to be examined independently of the impugned proceedings. The challenge to their constitutional validity and legality was therefore rendered unnecessary, and the writ petitions were disposed of with a declaration that the proceedings were not a binding basis to refuse MODVAT credit. Case-Laws Central Excise Mon, 18 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43533