https://www.taxtmi.com/caselaws?id=47612 Rule 57B provided a special credit entitlement for goods used as fuel and operated notwithstanding Rule 57A, so the 10% ad valorem restriction in the 1 March 1994 notification did not apply to furnace oil credit under Rule 57B for the relevant period before 1 June 1998; credit was allowable to the extent of duty actually paid, subject to the later amended regime. By contrast, Rule 57A credit remained expressly confined by the 10% ad valorem limit in the notification as amended on 3 May 1997, and the later explanation only clarified the meaning of inputs without expanding the credit quantum. The result was partial relief, with the Rule 57A restriction upheld. en-us Wed, 19 Apr 2006 00:00:00 +0530 Wed, 11 Jun 2014 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47612 Rule 57B provided a special credit entitlement for goods used as fuel and operated notwithstanding Rule 57A, so the 10% ad valorem restriction in the 1 March 1994 notification did not apply to furnace oil credit under Rule 57B for the relevant period before 1 June 1998; credit was allowable to the extent of duty actually paid, subject to the later amended regime. By contrast, Rule 57A credit remained expressly confined by the 10% ad valorem limit in the notification as amended on 3 May 1997, and the later explanation only clarified the meaning of inputs without expanding the credit quantum. The result was partial relief, with the Rule 57A restriction upheld. Case-Laws Central Excise Wed, 19 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47612