2007 (3) TMI 277

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..... pellant seeks leave to amend the questions of law as per the draft tendered herein. The draft for additional questions of law tendered by the learned Counsel for the appellant is taken on record and marked 'X' for identification. As per the said draft following questions are sought to be amended : 1. Whether in the fact circumstances of the case and in law, the interpretation of Rule 57AC of Cen .....

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..... ility of credit is as good as tax paid till tax is adjusted on future goods on the basis of the several commitments which would have been made by the assessees concerned……" The Supreme Court further observed as under : "…….we have no hesitation to hold that the rule cannot be applied to the goods manufactured prior to 16-3-1995 on which duty had been paid and credit facility thereto has been a .....

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