2013 (3) TMI 634 - SCH - Central Excise

Constitutional validity - Restriction on Cenvat / Modvat Credit on inputs when imported - petroleum products - restriction imposed retrospectively - but the same restriction was deleted prospectively - Constitutional validity of Section 87 of the Finance Act, 1997 and Section 11a of the Central Excise Act - Notification No.14/97-Central Excise (NT) .

Summary

The Supreme Court dismissed the special leave petition in the case, as per the order by Justices R.M. Lodha and Madan B. Lokur. The citation is 2013 (3) TMI 634 - SC. Mr. R.P. Bhatt was the learned senior counsel for the petitioners.