Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2004 (1) TMI 280 - CESTAT, NEW DELHI
Extract:
.......t arise. We also find substantial force in the submission of the learned Advocate that the Credit has been utilized in removing the inputs as such under the provisions of Rule 57AB(1C) of the Central Excise Rules, 1944. In whatever way the matter is looked into it is completely Revenue neutral. We, therefore, reject the appeal filed by the Revenue.