1994 (7) TMI 186 - AT - Central Excise

Summary

The judgment challenges the disallowance of Modvat Credit by the Superintendent of Central Excise, stating that only the Assistant Collector has the authority to make such decisions. The Tribunal rules in favor of the appellant, declaring the Superintendent's order as void and without jurisdiction. The Department can still initiate action to determine Modvat Credit eligibility within the legal timeframe.