2014 (3) TMI 132

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..... orted in [2000 (7) TMI 110 - CEGAT, NEW DELHI] and in the case of Commissioner of Central Excise, Coimbatore Vs. American Auto Service reported in [1995 (6) TMI 33 - CEGAT, MADRAS] where the Tribunal held that in case of input or capital goods were cleared as such the manufacturer to reverse the credit in view of the provisions of Rule 57AB of the Central Excise Act, 1944 - Decided in favour of as .....

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..... xcise Rules, 1944. This is now settled by the Larger Bench decision of the Tribunal in the case of Commissioner of Central Excise Vadodara Vs. Asia Brown Boveri Ltd. reported in 2000 (120) E.L.T. 228 and in the case of Commissioner of Central Excise, Coimbatore Vs. American Auto Service reported in 1996 (81) ELT 71 (Tribunal) where the Tribunal held that in case of input or capital goods were clea .....

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