KELTECH ENERGIES LTD., UDUPI Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) This appeal is against the denial of adjustment of modvat credit under Rule 57E, as made by the appellant, on a certificate issued by the Superintendent dated 11.1.94. The denial is based on the ground that this adjustment has been made on 8.9.95, which is six months after the date of issuance of certificate by the Superintendent.

(2.) Heard both sides and considered the submissions mad.

(3.) In view of my finding I would set aside the order and allow the appeal with consequential relief.