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1995 (12) TMI 195 - Central Excise
.......re already used in the manufacture of the goods cleared from the factory on or after 1-3-1987. Following the ratio thereof, we hold that the appellants are entitled to the benefit of credit in terms of Rule 57H(1)(i)(ii) (sic). We accordingly set aside the impugned order and allow the appeal with consequential relief, if any, due to the appellants.