https://www.taxtmi.com/caselaws?id=44851 Where an efficacious statutory appeal is available, writ jurisdiction under Articles 226 and 227 should ordinarily not be used to bypass that remedy. In a challenge to disallowance of Modvat credit under Rule 57G of the Central Excise Rules, 1944, the High Court noted that the petitioner could raise its legal contentions, including cited authorities, before the appellate forum. The writ petition was therefore not entertained on merits, and the petitioner was left to pursue the statutory appeal, leaving the credit dispute for appellate consideration. en-us Thu, 30 Jan 1997 00:00:00 +0530 Mon, 05 Jul 2010 11:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44851 Where an efficacious statutory appeal is available, writ jurisdiction under Articles 226 and 227 should ordinarily not be used to bypass that remedy. In a challenge to disallowance of Modvat credit under Rule 57G of the Central Excise Rules, 1944, the High Court noted that the petitioner could raise its legal contentions, including cited authorities, before the appellate forum. The writ petition was therefore not entertained on merits, and the petitioner was left to pursue the statutory appeal, leaving the credit dispute for appellate consideration. Case-Laws Central Excise Thu, 30 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44851