Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1998 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (4) TMI 208 - CEGAT, NEW DELHIExtract: .......there has been a shift in the view, the appellants could not be blamed, if they first declared the goods under 57A and subsequently under 57Q. The basic point remains that the appellants were entitled to the benefit of Modvat and therefore their appeal was required to be accepted. The impugned order is therefore set aside and the appeal is allowed.
|