2007 (11) TMI 258

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....l Assisted by P. Wilson, Assistant Solicitor General for the Respondents [Judgment per : K. Raviraja pandian, J.].1. The writ appeals are filed against the order of the learned single Judge dated 5.6.2000 made in W.P.Nos.12823 to 12825 of 1990. 2. In the writ petitions a notification issued in No. 177/86-C.E., dated 1st March 1986 to the extent that it restricts the Modvat credit of duty to ....

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....ot in strict conformity with the ambit and scope of Rule 57-A of the Rules, is ultra vires, illegal and void. 3. This Court after hearing the learned counsel on either side in an elaborate fashion, considering the argument in extenso and after taking note of the Rule 57-A has held that a careful reading of the Rule 57-A, showed that the Central Government was empowered to specify in the notific....

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....rule had to be read as a whole. If such exercise has been done, the rule indicated that the utilisation of credit to be allowed towards payment of excise duty leviable on the final products   would be subject to the provision of the Section and the restriction and condition that may be specified in the notification. The learned single Judge finally held that the notification was not in a....