1995 (5) TMI 141 - AT - Central Excise

Summary

The appeal was against the Collector of Central Excise (Appeals) order regarding Modvat credit under Rule 57H. The Assistant Collector allowed the credit initially but later reversed it. The Tribunal held that Section 35E did not apply in this case, and the credit could be recovered under Rule 57(9). The appeal was allowed, and the Assistant Collector's order was restored.