2001 (9) TMI 967 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai ruled that Portable Truck Loading Unit used in transporting goods for making the final product marketable is eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The Tribunal rejected the Revenue's appeal, stating that any activity for making the final product marketable is part of the manufacturing process.