https://www.taxtmi.com/caselaws?id=50326 Rule 57B credit on furnace oil remained subject to the restriction in Notification No. 14/97-C.E. (N.T.) because Rule 57B, though containing a non obstante clause, operated within the framework of Rule 57A. Since Rule 57B did not independently specify the duty, the meaning of "specified duty" had to be traced to the Rule 57A notification, and the 10% ad valorem cap continued to apply. Full Modvat credit on furnace oil was therefore not available. en-us Fri, 18 Aug 2000 00:00:00 +0530 Sat, 21 Aug 2010 11:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50326 Rule 57B credit on furnace oil remained subject to the restriction in Notification No. 14/97-C.E. (N.T.) because Rule 57B, though containing a non obstante clause, operated within the framework of Rule 57A. Since Rule 57B did not independently specify the duty, the meaning of "specified duty" had to be traced to the Rule 57A notification, and the 10% ad valorem cap continued to apply. Full Modvat credit on furnace oil was therefore not available. Case-Laws Central Excise Fri, 18 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50326