1997 (1) TMI 216 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, MADRAS dismissed the reference application regarding Modvat credit eligibility under Rule 57B, as duty was paid under notification No. 175/86, despite the issuance of notification No. 1/93. The Tribunal found no basis for denying the credit and dismissed the application. (1997 (1) TMI 216 - CEGAT, MADRAS)