https://www.taxtmi.com/caselaws?id=51656 A certificate issued under erstwhile Rule 57E remained effective for credit purposes after the excise rules changed because Section 38A operated as a saving clause. Actions and documents validly created under the repealed or amended regime were preserved, so the post-amendment authorities could not disregard the certificate merely on the ground that the new rules treated it as invalid. The legal effect was that credit could still be availed on the basis of the earlier certificate. en-us Fri, 27 Sep 2002 00:00:00 +0530 Mon, 27 Sep 2010 13:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51656 A certificate issued under erstwhile Rule 57E remained effective for credit purposes after the excise rules changed because Section 38A operated as a saving clause. Actions and documents validly created under the repealed or amended regime were preserved, so the post-amendment authorities could not disregard the certificate merely on the ground that the new rules treated it as invalid. The legal effect was that credit could still be availed on the basis of the earlier certificate. Case-Laws Central Excise Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51656