https://www.taxtmi.com/caselaws?id=48888 The Appellate Tribunal CEGAT, New Delhi held that the repeal of Modvat Rules without a saving provision did not affect previous operations, rights, privileges, obligations, or liabilities acquired under the repealed rules. The introduction of Section 38A by the Finance Act, 2001 deemed the provision to have been inserted from a prior date, ensuring the continuation of Modvat cases. Consequently, Modvat appeals pending before the Tribunal were to be adjudicated on their merits, with the matter remanded back to the regular Bench for further proceedings. en-us Thu, 07 Jun 2001 00:00:00 +0530 Sat, 07 Aug 2010 10:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48888 The Appellate Tribunal CEGAT, New Delhi held that the repeal of Modvat Rules without a saving provision did not affect previous operations, rights, privileges, obligations, or liabilities acquired under the repealed rules. The introduction of Section 38A by the Finance Act, 2001 deemed the provision to have been inserted from a prior date, ensuring the continuation of Modvat cases. Consequently, Modvat appeals pending before the Tribunal were to be adjudicated on their merits, with the matter remanded back to the regular Bench for further proceedings. Case-Laws Central Excise Thu, 07 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48888