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1997 (8) TMI 282 - AT - Central Excise
The appeal was filed against the disallowance of credit under Rule 57-I of the Central Excise Rules, 1944. The Collector (Appeals) confirmed the disallowance due to improper duty paying documents. Trade Notices specified only SAIL and TISCO certificates for Modvat credit, not others. The appeal was dismissed, upholding the lower authorities' orders.
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