2002 (9) TMI 213

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..... ring both sides on the application for waiver of pre-deposit of duty amounting to Rs. 18,73,058/- we find that the issue being capable of being decided at this stage, the appeal itself could be disposed off. Both sides agreeing, this was done. 2. The facts of this case deserve to be noted. The appellants had received certain inputs during the period November, 1991 to March, 1994 without duty havi .....

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..... certificate was given in the year 2000 and became the basis of the claim of incremental credit taken by the recipient-manufacturers who are the appellants before us in this case. 3. The relevant Central Excise Rules in the meanwhile had undergone a drastic change. Under the new rules the certificate was not found to be a valid document by the Assistant Commissioner. Therefore he found himself "c .....

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..... n establish its retrospective effect in terms of this section the certificate issued by the authorities under the erstwhile Rule 57E would be a valid document for the present appellant to take credit in spite of the subsequent change in the Rules. It is directed that the credit be so accorded and allowed. 6.  The appeal is allowed in these terms.  
Case laws, Decisions, Judgements, .....

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