https://www.taxtmi.com/caselaws?id=48742 Rule 57E of the Central Excise Rules, 1944 was treated as clarificatory and procedural in nature, with retrospective application to unsettled situations, and on that basis the Tribunal upheld entitlement to Modvat credit on differential duty paid on inputs. The reference application was confined to whether that conclusion gave rise to a question of law for High Court consideration, and the proposed questions were noted as requiring recasting. A reference was ordered because the issue of whether an amendment is clarificatory and retrospective was held to raise a referable question of law. en-us Thu, 26 Sep 1996 00:00:00 +0530 Fri, 06 Aug 2010 12:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48742 Rule 57E of the Central Excise Rules, 1944 was treated as clarificatory and procedural in nature, with retrospective application to unsettled situations, and on that basis the Tribunal upheld entitlement to Modvat credit on differential duty paid on inputs. The reference application was confined to whether that conclusion gave rise to a question of law for High Court consideration, and the proposed questions were noted as requiring recasting. A reference was ordered because the issue of whether an amendment is clarificatory and retrospective was held to raise a referable question of law. Case-Laws Central Excise Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48742