1998 (3) TMI 327 - AT - Central Excise

Summary

The question was about the admissibility of Modvat credit for wires, cables, and vibration controllers under Rule 57Q of the Central Excise Rules, 1944. The lower appellate authority allowed the credit, but the Revenue appealed. The Tribunal upheld the lower authority's decision, stating that both articles are essential for producing the final product and are parts of the plant.