Nga Steels Private Limited vs Union Of India on 26 June, 2018
framing Rules 57Q to 57U of Central Excise Rules,
providing Modvat Credit facility, for duty paid on the capital goods, used
for the manufacture ... other means also i.e. by plugging out the
irregular availment of Modvat credit on inputs and Captial Goods. In view
of the above, Modvat