2000 (2) TMI 102 - HC - Central Excise

Summary

The High Court of Madhya Pradesh at Indore ruled in favor of the petitioner regarding Modvat credit claim refusal by Assistant Collector, Central Excise, Bhopal. The court directed the authority to reconsider the claim, considering the explanation for the delay. No costs were awarded, and any security amount was to be refunded to the petitioner after verification.