Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1991 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (3) TMI 289 - CEGAT, BOMBAYExtract: .......sed by them. Even Rule 173H (as pointed out by Shri Arya) indicates that the goods brought back can be utilised by them for their own use. In view of the facts as above, I do not find any justification in upholding the contention of the authorities below. I, therefore, allow the appeal with consequential relief by way of extension of Modvat credit.
|