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2000 (2) TMI 173 - AT - Central Excise
Extract:
.......t with in their own case of the appellants. I therefore follow the decision of this Tribunal in the case of the appellants themselves and hold that Modvat credit will be admissible on all the items listed in the order passed by the Commissioner (Appeals) except M.S. sections and M.S. shapes. The appeal is, therefore, disposed of in the above terms.