2002 (4) TMI 82 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh considered a petition under Section 35H(1) of the Central Excise Act, 1944 regarding the admissibility of Modvat credit on foundry fluxes and chemicals used in manufacturing 'Sand Moulds'. The court dismissed the petition based on a similar precedent in the case of Collector of Central Excise v. M/s. Zenith Papers, where the plea of the Revenue was rejected.