1998 (7) TMI 219 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi addressed the issue of whether private challans are valid for taking Modvat credit under Central Excise Rules, 1944. The Tribunal decided to refer the matter to the High Court as a point of law arises, following a precedent set in a previous case involving Hero Cycles Limited. The reference applications were allowed.