2003 (1) TMI 572 - AT - Central Excise

Summary

The appellate tribunal in Mumbai upheld the appellant's challenge against the Collector (Appeals) finding regarding availing deemed credit on stock and inputs. The tribunal cited a previous case to support its decision that the credit was availed correctly under Rule 57G. The tribunal dismissed the appeal, stating that Rule 57H did not apply when deemed credit was available under Rule 57G.