1996 (1) TMI 209 - AT - Central Excise

Summary

The Department appealed the Collector's decision regarding Metron 22 as an input for Tri-chloroethylene manufacture. The Collector's decision was upheld based on past orders allowing Modvat credit for refrigerants essential in the manufacturing process. The appeal was dismissed. (Case: Appellate Tribunal CEGAT, MADRAS, Citation: 1996 (1) TMI 209 - CEGAT, MADRAS)