Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (2) TMI 381 - CESTAT, MUMBAIExtract: ....... find that the Board s Circular No. 1/93 dated 5-1-1993 relied upon by the Revenue would cover the period prior to introduction of Rule 57F(20) which was introduced with effect from 1-3-1997. 4. Finding no reasons to deny the credit on reading of the provisions of this rule and the Tribunal s decision, this appeal is allowed. (Pronounced in Court).
|