https://www.taxtmi.com/caselaws?id=80307 The Tribunal upheld the decision to apply the time limit under Section 11A in cases of incorrect Modvat Credit under Rule 57-I, leading to the dismissal of the appeals filed by the Collector of Central Excise, Patna. The judgment clarified the admissibility of Modvat credit for tool kits and jack assembly supplied with motor vehicles, emphasizing the importance of adhering to the prescribed time limits for rectification of wrongly availed credits. en-us Thu, 21 Dec 1989 00:00:00 +0530 Thu, 16 Jun 2011 10:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80307 The Tribunal upheld the decision to apply the time limit under Section 11A in cases of incorrect Modvat Credit under Rule 57-I, leading to the dismissal of the appeals filed by the Collector of Central Excise, Patna. The judgment clarified the admissibility of Modvat credit for tool kits and jack assembly supplied with motor vehicles, emphasizing the importance of adhering to the prescribed time limits for rectification of wrongly availed credits. Case-Laws Central Excise Thu, 21 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80307