Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (9) TMI 204 - CESTAT, NEW DELHIExtract: .......ery is being enforced. All the rules have to be read in a harmonious manner and if the assessee can show that in terms of Rule 57D(1) he is entitled to retain the full credit recourse to provisions of Rule 57CC cannot be permitted to effect the recovery as proposed. The Revenue s appeals therefore, are devoid of merits and are accordingly rejected.
|