1995 (10) TMI 138 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the Misc. Application stating that the demand for Modvat credit taken in June 1991 was time-barred as the show cause notice was issued in 1992, after the credit was taken in 1991. The Tribunal rectified the final order to exclude the demand for June 1991, upholding the rest of the order. (1995 (10) TMI 138 - CEGAT, New Delhi)