2001 (8) TMI 1258 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the revenue's appeal regarding Modvat Credit on electrical items like Fuse Link, Spare Kit, Contactor, Wires & Cables, and Lightening Arrester. The appeal was based on a previous Tribunal decision, but the Supreme Court upheld the decision in the case of C.C.E. v. Jawahar Mills Ltd. The Tribunal found no issue with allowing the Modvat Credit, as the goods were used in production machinery. The appeal was dismissed, and the cross-objection was also disposed of accordingly.