2001 (9) TMI 704 - AT - Central Excise

Summary

The judgment deals with the availability of Modvat credit to the appellant under Rule 57H. The Tribunal found that Rule 57H is independent and not subject to the same restrictions as Rule 57G. The denial of credit was overturned, and the matter was remanded to the Asst. Commissioner for reevaluation. The appeal was allowed by way of remand.