R. JAYASIMHA BABU, J.

The full Bench of CEGAT having held that Rule 57E of the Central Excise Rules, as it stood on 01-04-1987 is merely clarificatory and procedural and would not affect the substantive rights of the manufacturer of a specified final product to claim Modvat credit for the duty paid on the inputs subsequent to the date of the receipt of those inputs under the cover of a specified document at the instance of the Revenue, the correctness of that decision has been referred to us for our opinion.

2The . respondent is a manufacturer of motor vehicles which is a specified final product. It had received inputs under the cover of specified documents between 21-4-1986 and 2-4-1987. After receipt of those inputs and the entries required to be made in Register having been made, the price for those inputs was revised by the manufacturer of the inputs and consequently additional duty that had become payable on the enhanced price which was paid during the period from 19-12-1986 to 28-10-1987. The credit for the amount so paid was taken by the assessee in the relevant registers between 16-8-1987 and 30-12-1987. The differential duty in respect of which credit was so take