1996 (8) TMI 301 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dealt with a case where Modvat credit was denied to M/s. Tubes & Bars for not filing a declaration of aluminium wires as final products under Rule 57G. The Tribunal found no justification for invoking a larger period for recovery of Modvat credit. A question of law was referred to the Supreme Court regarding the relationship between Rule 57-I and the limitation prescribed under Section 11A of the Central Excises and Salt Act, 1944.