1995 (5) TMI 35 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad considered a case involving the recovery of excess benefits under the Modvat scheme for the purchase of sulphuric acid. The court referred to Rule 57D(1) of the Central Excise Rules, stating that if the duty-paid input was fully used in the manufacturing process, the manufacturer is entitled to full benefits under the scheme. The court directed authorities to reconsider the matter in light of a previous judgment and stayed the recovery process until a new decision is made.