1997 (1) TMI 347 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai held that Rule 57E allowed credit on duty paid on input to be varied before its amendment on 15-4-1987. The Tribunal clarified that the amendment applied to all situations after 15-4-1987, and credit could not be denied on duty paid. The appeal was dismissed. (1997 (1) TMI 347 - CEGAT, Mumbai)