2001 (3) TMI 788 - AT - Central Excise

Summary

The appeal considered whether differential duty credited on 16-12-1996 can be availed under Rule 57A. The appellants, manufacturers of motor vehicles, IC engines, and parts, were availing Modvat credit. The Commissioner did not grant Modvat credit benefit, but the Tribunal found that the duty paid could be utilized. The appeal was allowed, setting aside the Commissioner's decision.