https://www.taxtmi.com/caselaws?id=51713 The appeal was allowed by the Tribunal, holding that the appellants were entitled to transfer the Modvat credit as there were no stock of inputs at the old premises, in line with the interpretation of Rule 57F of the Central Excise Rules, 1944. The Tribunal found a lapse by the Assistant Commissioner but decided against remanding the case back to him, as the Commissioner (Appeals) had already considered and rejected the claim. en-us Wed, 17 Jul 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51713 The appeal was allowed by the Tribunal, holding that the appellants were entitled to transfer the Modvat credit as there were no stock of inputs at the old premises, in line with the interpretation of Rule 57F of the Central Excise Rules, 1944. The Tribunal found a lapse by the Assistant Commissioner but decided against remanding the case back to him, as the Commissioner (Appeals) had already considered and rejected the claim. Case-Laws Central Excise Wed, 17 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51713