1988 (6) TMI 208 - AT - Central Excise

Summary

The appeal was against disallowance of Modvat credit for steel scrap purchased by the appellant. The issue was about the availability of credit for duty paid inputs received before 31.1.1986. Rule 57H(2) was central to the dispute. The Tribunal remanded the matter for re-consideration as the inputs were entitled to proforma credit under Rule 56A.