https://www.taxtmi.com/caselaws?id=84205 Rule 57H(2) of the Central Excise Rules, 1944 provided a distinct statutory route for Modvat credit in specified contingencies, and the Assistant Collector was the competent authority to decide such a request on merits. A Superintendent's direction to reverse credit, not being an order under Rule 57H(2), could not extinguish the assessee's right to seek relief under that provision. Where an application is made to the proper authority and an appeal lies from that decision, the appellate authority must examine the merits of the statutory claim rather than treat it as foreclosed by the earlier direction. en-us Sat, 13 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 13:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84205 Rule 57H(2) of the Central Excise Rules, 1944 provided a distinct statutory route for Modvat credit in specified contingencies, and the Assistant Collector was the competent authority to decide such a request on merits. A Superintendent's direction to reverse credit, not being an order under Rule 57H(2), could not extinguish the assessee's right to seek relief under that provision. Where an application is made to the proper authority and an appeal lies from that decision, the appellate authority must examine the merits of the statutory claim rather than treat it as foreclosed by the earlier direction. Case-Laws Central Excise Sat, 13 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84205