1992 (4) TMI 164 - AT - Central Excise

Summary

The Department filed an appeal against an order allowing the respondent's appeal and setting aside a previous order related to the availing of modvat facility. The Collector (Appeals) ruled in favor of the respondents, allowing the higher notional credit to be taken within six months. The Tribunal upheld this decision, stating that there was no specific provision denying the availment of differential credit at a later date. The Department's appeal was rejected.