Commissioner of Central Excise, East Singhbhum v. Tata Motors Ltd.

The dispute in Commissioner of Central Excise, East Singhbhum v. Tata Motors Ltd. arose under the Central Excise Act, 1944 and the MODVAT Credit Scheme relating to the refund of accumulated MODVAT credit attributable to exported goods.

Tata Motors had accumulated substantial MODVAT credit on inputs used in the manufacture of goods exported outside India. The assessee claimed refund of the accumulated credit under Rule 57F, contending that the credit represented a vested statutory right which could not lapse merely because of subsequent amendments to the Rules.