1998 (7) TMI 251 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled on the eligibility of Modvat credit for items used in paper making. The Department argued that the items are parts of a paper machine and not eligible for credit. However, based on previous decisions, the Tribunal held that such items are eligible for credit under Rule 57A. The appeal by the Revenue was rejected, upholding the impugned order.