2001 (12) TMI 77

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....xcise Manual, 2001-02 which is questioned in this writ petition, is in the following terms : "3.11 Provision has been made for permitting the CENVAT credit when the inputs or capital goods are purchased from the first stage dealer or from the second stage dealer. These dealers should be registered under Rule 9 of the Central Excise (No. 2) Rules, 2001. The other procedural requirements in respe....

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.... - AIR 1987 SC 1676 and Kerala Financial Corporation v. Commissioner of Income-tax - AIR 1994 SC 2416. Learned Counsel appearing on behalf of the respondent, on the other hand, submitted that such a power exists in the appropriate authority, in terms of Rule 31 of the Central Excise Rules, 2001. Rule 31 reads as under : "31. Power to issue supplementary instructions : The Board or the Chief ....

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....n will be made to Sant Ram Sharma v. State of Rajasthan and others - AIR 1967 SC 1910. In P.D. Aggarwal and Others v. State of U.P. and others - AIR 1987 SC 1676 whereupon the learned Counsel for the petitioner relied upon, it-has been held as under : "This memorandum is nothing but an administrative order or instruction and as such it cannot amend or supersede the statutory rules by adding som....