Supreme Court · 1999 INSC 26 · Decided 28 January 1999
Eicher Motors LTD. and ANR. v. Union of India and ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 26 · [1999] 1 S.C.R. 295
- Case number
- TRANSFER PETITION (CIVIL) No. 7/1998
- Decided
- 28 January 1999
- Bench
- S.P. BHARUCHA, K. VENKATASWAMI, S. RAJENDRA BABU (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 139A
Headnote
Central Excises and Salt Act, 1944-Section 37-Power of Central Government to frame a scheme-Scope of-Explained. c Central Excise Rules, 1944--Rule 57-F(4A}-Applicability of-MOD- VAT Credit lying balance with the assessee-Pursuant to amendment in Rule 57F, [read as 57F (4A)], credit lying Rule 57-F (4A) cannot be applied to the goods manufactured prior to 16.3.95 on which duty was paid and credit facility has D been availed for purpose of manufacture of further goods. Modvat credit was lying in balance with the assessees as on 16.3.1995. Under existing law vested right
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)