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of <h1>Tribunal decision on Modvat credit upheld under Rule 57A</h1> <h3>COMMR. OF C. EX., CHANDIGARH-II Versus JAGDAMBAY ENGG. & WELDING WORKS</h3> COMMR. OF C. EX., CHANDIGARH-II Versus JAGDAMBAY ENGG. & WELDING WORKS - 2002 (143) E.L.T. 496 (P & H) The High Court of Punjab & Haryana at Chandigarh upheld the Tribunal's decision to allow Modvat credit on grinding wheels as inputs under Rule 57A of the Central Excise Rules, 1944. The Revenue's petition challenging this decision was dismissed as no referable question of law arose.
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