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2006 (11) TMI 207 - SUPREME COURTCenvat/Modvat Credit - Reversal of amounts effected in the registers of inputs credit and the actuals made as per 8% calculation in lieu of Rule 57CC of the Central Excise Rules, 1944 - Held that:- The appellant raised contentious issues as regards applicability of sub-rule (9) of Rule 57CC vis-a-vis the provisions of Rule 57A and Rule 57C thereof. The respondent also contends that they are entitled to the reversal of amounts effected in the registers of inputs credit and for consideration as to whether the respondent has complied with the conditions laid down in the Notification No. 5/98-C.E., dated 2-6-1998 or not. Therefore, matter is remitted back - Decided in favour of Reveue.
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