2010 (3) TMI 160

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..... Rules,1944. The revenue had raised a demand for recovery of wrongly availed modvat credit in April, 1987. The question is whether prior to 6.10.88, there was any limitation to claim recovery of wrongly availed modvat credit. Held that: Section 11-A of the Central Excise Act was not on the statute book when the demand was made in April, 1987. This provision was inserted on 6.10.1988 and as the dem .....

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..... ral Excise Act, 1944?" In the present case, the manufacturer wrongly availed the modvat credit, during the period 7.4.86 to 12.4.86 on certain items without filing declaration for them under Rule 57-G of the Central Excise Rules,1944. The revenue had raised a demand for recovery of wrongly availed modvat credit in April, 1987. The question is whether prior to 6.10.88, there was any limitation to .....

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