https://www.taxtmi.com/caselaws?id=80429 The Tribunal allowed the transfer of credit from R.G. 23 to R.G. 23A, emphasizing eligibility under Rule 56A and interpreting Rule 57H(3) in favor of the respondents. The decision highlighted the importance of aligning interpretations with the Scheme's objectives and considering pre-MODVAT credits as available for transfer, ultimately dismissing the Revenue's appeal and supporting the broad interpretation of rules to advance the Scheme's purpose. en-us Wed, 31 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 17:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80429 The Tribunal allowed the transfer of credit from R.G. 23 to R.G. 23A, emphasizing eligibility under Rule 56A and interpreting Rule 57H(3) in favor of the respondents. The decision highlighted the importance of aligning interpretations with the Scheme's objectives and considering pre-MODVAT credits as available for transfer, ultimately dismissing the Revenue's appeal and supporting the broad interpretation of rules to advance the Scheme's purpose. Case-Laws Central Excise Wed, 31 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80429