1996 (8) TMI 317 - AT - Central Excise

Summary

The appeal was listed for admission only. The rejection of Modvat credit of Rs. 1,759/- was upheld due to de-recognition of the certificate. However, the rejection of Rs. 7,491/- for Modvat credit on the ground of discretionary powers was set aside and remanded for further examination. The appeal was partly allowed.