1997 (3) TMI 289 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by the department regarding Modvat credit availed by a manufacturer of excisable products. The Tribunal upheld the decision that allowed the manufacturer to take differential credit under Rule 57B, following previous rulings. The Tribunal found no reason to interfere with the order allowing the credit. The appeal was dismissed. (Case Citation: 1997 (3) TMI 289 - CEGAT, New Delhi)