1996 (4) TMI 216 - AT - Central Excise

Summary

The Collector, Central Excise, Chandigarh appealed against the order of Collector (Appeals) allowing modvat credit on steel balls used in the manufacture of soft ferrite parts. The Tribunal upheld the decision, stating that steel balls are used in relation to the final product and are not covered by the exclusion clause under Rule 57A of the Central Excise Rules, 1944. The appeal was rejected. (Case citation: 1996 (4) TMI 216 - CEGAT, NEW DELHI)