https://www.taxtmi.com/caselaws?id=53244 Rule 57B of the Central Excise Rules operated as a self-contained Modvat provision with a non obstante clause, so credit on furnace oil had to be determined from its own text rather than by importing Rule 57A(3) restrictions or the notifications issued under that rule. After the 02.06.1998 amendment, the provision allowed credit of 95% of the duty shown on the duty-paid documents, subject to the proviso governing inputs received up to the specified date. The departmental attempt to curtail credit by applying Rule 57A limitations was rejected, and the assessee's claim to the prescribed credit was upheld. en-us Fri, 18 Jun 2004 00:00:00 +0530 Mon, 11 Oct 2010 17:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53244 Rule 57B of the Central Excise Rules operated as a self-contained Modvat provision with a non obstante clause, so credit on furnace oil had to be determined from its own text rather than by importing Rule 57A(3) restrictions or the notifications issued under that rule. After the 02.06.1998 amendment, the provision allowed credit of 95% of the duty shown on the duty-paid documents, subject to the proviso governing inputs received up to the specified date. The departmental attempt to curtail credit by applying Rule 57A limitations was rejected, and the assessee's claim to the prescribed credit was upheld. Case-Laws Central Excise Fri, 18 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53244