2003 (9) TMI 596

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..... /2003-NB(B) - 863/2003-NB(B) - Dated:- 26-9-2003 - S/Shri S.S. Kang, K.D. Mankar, JJ. REPRESENTED BY : Shri M.K. Mishra, Advocate, for the Appellant. Shri O.P. Arora, SDR, for the Respondent .....

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..... sions of Rule 57R(8), credit is not admissible. 3. We find that this rule was amended retrospectively by the Finance Act, 2003 and the provisions of the rule, on the basis of which credit was denied .....

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