1997 (12) TMI 409 - AT - Central Excise

Summary

The issue in the case was the eligibility of Modvat credit based on subsidiary gatepasses. The Appellant argued that the credit was availed after June 1994 for a minor technical offense. The Revenue argued that credit on subsidiary gatepasses was eligible only until June 30, 1994. The Tribunal upheld the decision to reject the appeal, stating that since the credit was availed after the specified date, it was not admissible.