1997 (3) TMI 276 - AT - Central Excise

Summary

The case involved the appellants manufacturing Super Enamel Copper Wires and Super Enamel Aluminium Wires. They were availing the Modvat scheme but faced a demand for recovery of duty on cleared transformer parts. The appellants sought to use restored credit for payment of duty on their declared final products, which was allowed by the Tribunal despite objections based on Rule 57F of the Central Excise Rules. The appeal was disposed of in favor of the appellants.