2002 (4) TMI 735 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore dismissed the appeal filed by the Revenue regarding Modvat credit eligibility for certain items. The Tribunal upheld the decision that the items were essential in the manufacturing process and covered under Rule 57Q(1) before 16-3-95. The appeal was dismissed as no infirmity was found in the impugned order.