2003 (8) TMI 457 - AT - Central Excise

Summary

The Revenue appealed the order-in-appeal allowing Modvat credit at 15% adv under Notification No. 5/94-C.E. (N.T.). The Commissioner (Appeals) upheld the credit as the notification restricting it to 10% adv had expired before the goods were received. The Tribunal dismissed the Revenue's appeals.