COMMISSIONER, CENTRAL EXCISE Vs. BIRLA VXL INDIA LTD.

JUDGEMENT

(1.) The revenue has filed this appeal under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act') challenging order dated 20.3.2008, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal'). The Tribunal has noticed that the dealer -Respondent was entitled to credit from 20.5.1994 to 2.6.1994 and it had made claim under the Proforma Credit Scheme, which, in fact, had been withdrawn from 20.5.1994. However, the fact remains that the scheme was substituted by the MODVAT Credit Scheme and the credit admissible to the dealer in contents and substance was the same. The Tribunal while following an earlier precedent in the case of National Industrial Corporation v. has allowed the claim of the dealer for the period commencing from 20.5.1994 to 2.6.1994 holding that the provisions of Rule 57H(1) of the Central Excise Rules, 1944 (for brevity, 'the Rules'), which is a transitory provision, would be attracted. There may be some controversy with the language used in the Rule as it stand now than the language which was used when the Bombay Bench of the Tribunal decided the matter in the case of National Industrial Corporation (supra). In sum and substance the fact remains that the dealer was entitled to credit either under the Proforma Credit Scheme or MODVAT Credit Scheme. There is no substance in the appeal.

(2.) DISMISSED .