2000 (9) TMI 121 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai allowed the appeals for early hearing regarding Modvat credit of duty paid on LSHS used for generating electricity for manufacturing final products. The Tribunal decision supported the eligibility for Modvat credit even if electricity generation is an intermediate stage. The appeals were allowed based on the larger bench decision in the case of Ballarpur Industries v. CCE, Belgaum.