Supreme Court of India
Commissioner of Central Excise, Madras v. M/s. Home Ash Ok Leyland Ltd.
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1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise Rules, 1944; rr. 57A, & with amendments made thereunder: MOD VAT credit-Availing of credit on differential amount of duty paid during certain period-Applicability of amended Rule 57E--Held: Under the provision of amended Rule 57E, right of manufacturer to obtain credit in respect of inputs on which further duty had been paid is recognized-Subject to complying with the adjustment procedure as contemplated in Rule 57E as amended-Right to claim MODVAT credit provided unde.r Rule 57A-Rule 57E not only recognizes the right to claim credit but also the extent to which cr~dit could be
Where later benches applied it
Of those, 1 distinguished
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