2000 (1) TMI 927 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed Modvat credit on duty paid for Blower/Electric Fan, LPG Storage Tank, and Oven, overturning the Commissioner (Appeals) decision. The Tribunal found that previous decisions cited were incorrect and granted an absolute stay on the impugned order until final disposal of the appeal.