https://www.taxtmi.com/caselaws?id=114247 The appeal challenging the lapsing of Modvat Credit under sub-rule (7A) of Rule 57H of the Central Excise Rules, 1944 was rejected by the Tribunal. The Tribunal emphasized its inability to question the vires of rules framed under the Central Excise Act, citing legal precedents. It upheld the lapsing of Modvat Credit, highlighting the need for authorities to adhere to statutory provisions and limitations set by the Act. The decision was based on established principles from previous judgments, ultimately finding the appeal lacking in merit. en-us Fri, 20 Feb 2004 00:00:00 +0530 Mon, 14 May 2012 11:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114247 The appeal challenging the lapsing of Modvat Credit under sub-rule (7A) of Rule 57H of the Central Excise Rules, 1944 was rejected by the Tribunal. The Tribunal emphasized its inability to question the vires of rules framed under the Central Excise Act, citing legal precedents. It upheld the lapsing of Modvat Credit, highlighting the need for authorities to adhere to statutory provisions and limitations set by the Act. The decision was based on established principles from previous judgments, ultimately finding the appeal lacking in merit. Case-Laws Central Excise Fri, 20 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114247