https://www.taxtmi.com/caselaws?id=111002 The Assistant Commissioner was competent to decide a request for transfer of unutilised Modvat credit from RG 23 to RG 23A because the matter had already been remanded for fresh consideration and no modification of that remand direction had been sought by the Revenue. By the time of adjudication, Rule 57H had been amended by Notification No. 8/93-C.E. (N.T.) to confer the relevant power on the Assistant Commissioner. No illegality in the transfer of unutilised Modvat credit was shown, and the transfer order was upheld. en-us Thu, 11 Mar 2004 00:00:00 +0530 Thu, 19 Apr 2012 15:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111002 The Assistant Commissioner was competent to decide a request for transfer of unutilised Modvat credit from RG 23 to RG 23A because the matter had already been remanded for fresh consideration and no modification of that remand direction had been sought by the Revenue. By the time of adjudication, Rule 57H had been amended by Notification No. 8/93-C.E. (N.T.) to confer the relevant power on the Assistant Commissioner. No illegality in the transfer of unutilised Modvat credit was shown, and the transfer order was upheld. Case-Laws Central Excise Thu, 11 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111002