https://www.taxtmi.com/caselaws?id=103920 The Tribunal ruled that HSD oil was not eligible for Modvat credit under Rule 57A, aligning with legislative provisions and established case law. The decision emphasized the maintainability of the Revenue's appeal and the inadmissibility of HSD oil for credit purposes, ultimately allowing the Revenue's appeal and overturning the Commissioner's decision. en-us Fri, 11 Jan 2002 00:00:00 +0530 Sat, 25 Feb 2012 10:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103920 The Tribunal ruled that HSD oil was not eligible for Modvat credit under Rule 57A, aligning with legislative provisions and established case law. The decision emphasized the maintainability of the Revenue's appeal and the inadmissibility of HSD oil for credit purposes, ultimately allowing the Revenue's appeal and overturning the Commissioner's decision. Case-Laws Central Excise Fri, 11 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103920