1999 1 SCR 295 The Judgment was delivered by RAJENDRA BABU, J. RAJENDRA BABU, J. In these petitions, the validity and application of the Scheme, as modified by introduction to Rule 57 F read as 57 F 4 A of the Central Excises and Salt Act, 1944, under which credit which was lying unutilised on 16 3 1995 with the manufacturers, stood lapsed in the manner set out therein is questioned The relevant Rule read as follows 57 F. 4 A Notwithstanding anything companytained in sub rule 4 , or sub rule 1 of Rule 57 A and the numberifications issued thereunder, any credit of specified duty lying unutilised on the 16th day of March, 1995 with a manufacturer of factors, falling under Handing No.
87.01 or motor vehicles falling under Heading No.
