2002 (7) TMI 116 - HC - Central Excise

Summary

The High Court of Judicature for Rajasthan at Jodhpur ruled in the case of M/s. Shree Cement Ltd., Beawar regarding incorrect Modvat credit availed under Rule 57A of the Central Excise Rules, 1944. The court referenced the decision in M/s. Jaypee Rewa Cement v. Commissioner of Central Excise, M.P. and concluded that the inputs used need not be within the factory premises for credit to be allowed. The court allowed the writ petition and set aside the show cause notice dated 18-2-2000.