2000 (12) TMI 401 - AT - Central Excise

Summary

The Revenue filed an application questioning the allowance of credit on certificates issued under Rule 57E of the Central Excise Rules after six months. The Tribunal referred the question to the High Court for consideration due to lack of authoritative pronouncement on the issue. The case involved the manufacture of Insecticides and Herbicides, with the Tribunal setting aside the impugned order and restoring the order passed by the Additional Commissioner.