1994 (8) TMI 111 - AT - Central Excise

Summary

The appeal was against the denial of modvat credit for ferro alloys by the Collector of Customs & Central Excise, Bangalore. The appellant had paid duty and claimed modvat credit, but it was denied due to missing duty paying documents. The Tribunal found that Rule 57E applied, allowing the appeal as the input was eligible for modvat credit and had been used in manufacturing the final product. The impugned order was set aside, and the appeal was allowed. (Case: Collector of Customs & Central Excise, Bangalore vs. SAIL, Larsen Toubro Ltd., Durga Magnets Pvt. Ltd.)