1994 (11) TMI 249 - AT - Central Excise

Summary

The Revenue's appeals were rejected by the Appellate Tribunal CEGAT, New Delhi. The Collector (Appeals) had allowed Modvat credit on semi-finished motor vehicle parts, stating that the processes carried out amounted to manufacture as evidenced by the duty paid on the final products. The Tribunal upheld the Collector's decision, stating that the duty collection indicated manufacturing had occurred.