https://www.taxtmi.com/caselaws?id=54082 Modvat credit for an April-June 1997 period could not be denied by applying the later Albert David decision, because Rules 57AD and 57AH of the Central Excise Rules came into force only from 1-3-2000. The Tribunal noted that the authorities had applied the later legal position to an earlier period and therefore required the credit claim and duty quantification to be reconsidered on the correct legal basis. The disallowance based on Albert David was set aside, and the matter was remanded for fresh quantification and examination of entitlement to credit. en-us Thu, 20 Jan 2005 00:00:00 +0530 Mon, 18 Oct 2010 09:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54082 Modvat credit for an April-June 1997 period could not be denied by applying the later Albert David decision, because Rules 57AD and 57AH of the Central Excise Rules came into force only from 1-3-2000. The Tribunal noted that the authorities had applied the later legal position to an earlier period and therefore required the credit claim and duty quantification to be reconsidered on the correct legal basis. The disallowance based on Albert David was set aside, and the matter was remanded for fresh quantification and examination of entitlement to credit. Case-Laws Central Excise Thu, 20 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54082