https://www.taxtmi.com/caselaws?id=51062 The Appellate Tribunal, Kolkata, dismissed the appeal, upholding decisions against the appellants regarding the interpretation of the effective date of Notification No. 28/95-C.E. The tribunal affirmed the inapplicability of Modvat credit beyond the stipulated time frame and the notification's effective date based on legal interpretations. The tribunal emphasized the binding nature of Supreme Court rulings and Tribunal precedents, concluding that the issues had been conclusively settled against the appellants. en-us Mon, 19 Nov 2001 00:00:00 +0530 Wed, 22 Sep 2010 15:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51062 The Appellate Tribunal, Kolkata, dismissed the appeal, upholding decisions against the appellants regarding the interpretation of the effective date of Notification No. 28/95-C.E. The tribunal affirmed the inapplicability of Modvat credit beyond the stipulated time frame and the notification's effective date based on legal interpretations. The tribunal emphasized the binding nature of Supreme Court rulings and Tribunal precedents, concluding that the issues had been conclusively settled against the appellants. Case-Laws Central Excise Mon, 19 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51062