COMMISSIONER OF CENTRAL EXCISE, Vs. VICTORIA MILLS LTD.

JUDGEMENT

(1.) THE issue involved in this case is reversal of modvat credit in terms of the then existing rule 57F of the Central Excise Rules.

(2.) THE issue is not res integra as from the judgment of the Tribunal in the case of Bhor Industries vs. CCE (56) ELT 611.

(3.) THE appeal is dismissed. The cross objection also stands disposed of. (Dictated in Court)