1992 (4) TMI 147 - Commissioner - Central Excise

Summary

The Collector of Central Excise & Customs rejected the appellant's request for stay, directing them to deposit Rs. 60,775. The appellant's claim for Modvat credit on steel shots was denied as they were considered tools/appliances, not eligible under Rule 57A. The appellant's arguments citing previous judgments were dismissed, and the appeal was rejected.