https://www.taxtmi.com/caselaws?id=114946 The appeal regarding the availability of Modvat credit on duty paid for HSD Oil from July 1997 to October 1997 was dismissed by the Appellate Tribunal CESTAT, New Delhi. The Tribunal upheld the denial of credit for duty paid on HSD Oil during the specified period, citing Section 112 of the Finance Act, 2000, which explicitly stated that no credit of duty paid on HSD Oil would be admissible. The Tribunal found that the earlier Supreme Court decision did not consider the provisions of Section 112, leading to the rejection of the appeal. en-us Mon, 17 Jan 2005 00:00:00 +0530 Tue, 22 May 2012 15:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114946 The appeal regarding the availability of Modvat credit on duty paid for HSD Oil from July 1997 to October 1997 was dismissed by the Appellate Tribunal CESTAT, New Delhi. The Tribunal upheld the denial of credit for duty paid on HSD Oil during the specified period, citing Section 112 of the Finance Act, 2000, which explicitly stated that no credit of duty paid on HSD Oil would be admissible. The Tribunal found that the earlier Supreme Court decision did not consider the provisions of Section 112, leading to the rejection of the appeal. Case-Laws Central Excise Mon, 17 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114946