1997 (7) TMI 316 - AT - Central Excise

Summary

The application for waiver of duty amount of Rs. 22,432 was granted by the Appellate Tribunal CEGAT, New Delhi. The appellant, a manufacturer of footwear, was allowed to avail Modvat credit on inputs without the limitation of six months as per Rule 57H of the Central Excise Rules. The appeal was allowed based on the interpretation of Rule 57H(1B).