2003 (1) TMI 625 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata settled a dispute regarding the reversal of Modvat credit for footwear manufacture. The appellant was directed not to use the credit until finalization of proceedings. The Tribunal directed the Commissioner to pass a detailed order on re-crediting the unutilized amount in the PLA. The appeal was allowed by way of remand.