1998 (5) TMI 218 - AT - Central Excise

Summary

The appeal was against the Commissioner (Appeals) order regarding Modvat credit eligibility under transitional facility. The Tribunal upheld the order, stating that the respondents were eligible for credit as they had applied before the amendment to Rule 57H. The Tribunal rejected the appeal, noting the beneficial nature of the Modvat scheme and the subsequent restoration of provisions under Rule 57H.