https://www.taxtmi.com/caselaws?id=193451 The High Court dismissed the Revenue's appeal challenging the Customs, Excise and Service Tax Appellate Tribunal's decision to set aside the Commissioner's order and remand the matter regarding MODVAT benefit extension and Rule 57G of Central Excise Rules 1944. The High Court, relying on the Supreme Court precedent in Commissioner v. Nagammai Cotton Mills Ltd., held that MODVAT benefit can be extended without filing a declaration as required under Rule 57G, concluding that the issue had already been settled. en-us Tue, 30 Oct 2007 00:00:00 +0530 Sat, 29 Jul 2017 17:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193451 The High Court dismissed the Revenue's appeal challenging the Customs, Excise and Service Tax Appellate Tribunal's decision to set aside the Commissioner's order and remand the matter regarding MODVAT benefit extension and Rule 57G of Central Excise Rules 1944. The High Court, relying on the Supreme Court precedent in Commissioner v. Nagammai Cotton Mills Ltd., held that MODVAT benefit can be extended without filing a declaration as required under Rule 57G, concluding that the issue had already been settled. Case-Laws Central Excise Tue, 30 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193451