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of <h1>Appeal rejected due to Rule 57H(2) overriding Rule 57G, allowing Modvat provisions pre-31-1-1986.</h1> <h3>HINDUSTAN EVEREST TOOLS LTD. Versus COLLECTOR OF C. EX., NEW DELHI</h3> The appeal was rejected as Rule 57H(2) was held to override Rule 57G, allowing Modvat provisions to apply to both Central Excise duty and countervailing ... Modvat credit not admissible in respect of additional customs duty The appeal involved the admissibility of Modvat for countervailing duty paid before 31-1-1986. The appellant's pleas were rejected as Rule 57H(2) overrides Rule 57G, and Modvat provisions apply to both Central Excise duty and countervailing duty. The appeal was rejected.
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