1997 (5) TMI 275 - AT - Central Excise

Summary

The Revenue appealed against the order of the Collector of Central Excise (Appeals), Jaipur regarding a differential duty demand of Rs.15,223. The respondents availed Modvat credit under Rule 57A of the Central Excise Rules, 1944. The issue was about taking notional higher credit beyond six months from the original credit. The Tribunal upheld the lower Appellate authority's decision, citing previous cases, and rejected the appeal.