Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Tribunal allows appeal on transfer of proforma credit to Modvat account under Rule 57H(3).</h1> <h3>INDIA ELECTRICALS & ENGINEERING CO. Versus COLLECTOR OF CENTRAL EXCISE, AHMEDABAD</h3> INDIA ELECTRICALS & ENGINEERING CO. Versus COLLECTOR OF CENTRAL EXCISE, AHMEDABAD - 1995 (78) E.L.T. 72 (Tribunal) The appeal was against the rejection of the appellant's appeal regarding the transfer of proforma credit to Modvat account. The Asstt. Collector had allowed proforma credit to the appellant, but they had switched to Modvat credit by then. The Tribunal allowed the appeal, stating that the credit should be considered to be in balance before the declaration, and Rule 57H(3) could be applied.