2009 (1) TMI 148

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..... to credit either under the Proforma Credit Scheme or Modvat Credit Scheme – revenue appeal dismissed - 146 of 2008 - - - Dated:- 29-1-2009 - M.M. Kumar and H.S. Bhalla, JJ. Shri Kamal Sehgal, Senior Central Govt. Counsel, for the Appellant. [Order per : M.M. Kumar, J.].- The revenue has filed this appeal under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act') challe .....

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..... 57H(1) of the Central Excise Rules, 1944 (for brevity, 'the Rules'), which is a transitory provision, would be attracted. There may be some controversy with the language used in the Rule as it stand now than the language which was used when the Bombay Bench of the Tribunal decided the matter in the case of National Industrial Corporation (supra). In sum and substance the fact remains that the dea .....

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