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Commissioner Versus Vikram Ispat Ltd.

Maintainability - Entitlement to avail Modvat credit on inputs - received from Kudremukh Iron Ore Company Ltd., in spite of the restrictions laid down regarding availment of credit - first proviso to Notification No. 5/94-C.E. (N.T.), dated 1-3-1994 .....

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n with respect to rate of duty or to the value of goods for the purposes of assessment, cannot lie to the High Court. Therefore, as the question raised is clearly concerning the rate of duty to be applied, this Court cannot exercise its jurisdiction .....

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