1996 (6) TMI 210 - AT - Central Excise

Summary

The judgment from the Appellate Tribunal CEGAT, Mumbai involved two appeals regarding Modvat credit on adhesive tapes used for packing soap. Appeal E/83/93 from M/s. Pearl Soap Company was allowed as the tapes were considered eligible for Modvat credit. Appeal E/91/93-BOM by the Department against Modvat credit was rejected, as the Commissioner's decision was in line with existing provisions.