https://www.taxtmi.com/caselaws?id=44720 Entitlement to excise relief under Notification No. 198/76 was rejected because the claim was covered against the assessee by Modi Rubber Ltd. v. Union of India. Relief for interest on credit sales was accepted in principle in light of Government of India v. MRF Ltd., but the relevant facts had to be placed before the Assistant Collector for determination. The notification-based claim therefore failed, while the credit-sales issue was remitted for fresh factual consideration; the connected appeal was dismissed as governed by precedent. en-us Tue, 11 Mar 1997 00:00:00 +0530 Thu, 22 Jan 2015 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44720 Entitlement to excise relief under Notification No. 198/76 was rejected because the claim was covered against the assessee by Modi Rubber Ltd. v. Union of India. Relief for interest on credit sales was accepted in principle in light of Government of India v. MRF Ltd., but the relevant facts had to be placed before the Assistant Collector for determination. The notification-based claim therefore failed, while the credit-sales issue was remitted for fresh factual consideration; the connected appeal was dismissed as governed by precedent. Case-Laws Central Excise Tue, 11 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44720