1995 (12) TMI 162 - AT - Central Excise

Summary

The appeal was against the Collector's order confirming a demand for recovery of Rs. 46,232.52 under Rule 57-I of Central Excise Rules, 1944. The appellant opted out of the Modvat scheme for the Small Scale Sector Exemption Scheme, leading to the reversal of Modvat credit. The Tribunal dismissed the appeal, stating that the orders were correct.