1998 (11) TMI 291

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..... ndents. [Order per : Gowri Shankar, Member (T)]. Following question is proposed in this application filed by the department for Reference to the High Court. Whether the amendment dated 15-4-1987 in Rule 57E can be given retrospective effect from 1-3-1986 in absence of a clear cut stipulation to that effect and contrary to the express provisions of Rule 57E as prevalent from 1-3-1986. .....

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..... s could take credit of the duty paid on inputs and that therefore a right was vested by that rule upon the manufacturer to take credit also of duty paid subsequent to clearance of the goods from their manufacturer, consequent to the amendment on 15-4-1987 to rule 57E merely further clarifies the position indicating the procedure to be followed. 5. The contention in the appeal that the absence .....

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