2002 (5) TMI 69 - HC - Central Excise

Summary

The High Court of Punjab and Haryana at Chandigarh dismissed a petition filed by the Revenue challenging the Tribunal's decision to allow Modvat credit on grinding wheels as inputs under Rule 57A of the Central Excise Rules, 1944. The Court held that the Tribunal's decision was reasonable and no referable question of law arose for its opinion.