HIGH COURT OF PUNJAB AND HARYANA
Commissioner of Central Excise, Jalandhar
v.
Ferrous Alloys Forgings (P.) Ltd.
M.M.KUMAR AND AJAY KUMAR MITTAL, JJ.
CEA NO. 89 OF 2007
NOVEMBER 15, 2007
Rule 57A, read with rules 57C and 57CC of the Central Excise Rules, 1944 - Modvat credit - Whether credit of duty is admissible to inputs used in both dutiable as well as exempted goods when no separate account has been maintained - Held, yes [Para 3]
Division of High Court of Punjab and Haryana in case of CCE v. Super Anto (I) Ltd. [CEA No. 141 of 2006 decided on 16-102007] - followed