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of <h1>Appeal Dismissed: Failure to Fully Reverse Modvat Credit</h1> <h3>AMUL DYE CHEM Versus COLLECTOR OF C. EX., BOMBAY-II</h3> The appeal was dismissed as the demand of Rs. 9979.78 related to reversal of Modvat credit was found to be justifiable and proper. The appellants failed ... MODVAT credit - Reversal of credit The appeal was against the demand of Rs. 9979.78 from the appellants, related to reversal of Modvat credit. Appellants opted out of Modvat Scheme but did not fully reverse the credit as required by Rule 57C. The demand was found to be justifiable and proper, leading to rejection of the appeal.
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