Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1997 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (4) TMI 209 - CEGAT, NEW DELHIExtract: .......re is essentially used and is necessary in manufacture of the bulb. Following the ratio of the judgment cited above we hold that Modvat Credit of duty shall be available on the use of Molywire in electrical bulbs. In the result impugned order is set aside and the Appeal is allowed. Consequential relief if any, shall be admissible to the appellants.
|