1999 (1) TMI 483 - AT - Central Excise

Summary

The appeal was filed against the denial of Modvat credit on inputs by the Collector of Central Excise. The Superintendent issued a show cause notice regarding the credit not complying with Trade Notice 89/1989. The appellant argued that Rule 57-I was not applicable. The tribunal found the show cause notice inadequate and set aside the decision, granting relief to the appellant. Appeal allowed.