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2000 (8) TMI 111 - AT - Central Excise
Extract:
.......ise duty, such as duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, the Modvat Credit will not be available in respect of such duty. 18.We, therefore, agree with the views expressed by the Tribunal in the Second Weston Electronics case. The matter may now be placed before the regular Bench for deciding the appeals.