1998 (9) TMI 198 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai ruled in favor of granting Modvat credit for I.D. Blowers and Economiser Coil as accessories of boilers. The Tribunal held that since the boiler itself is eligible for Modvat credit, the accessories should also be granted the benefit. The Commissioner's challenge was rejected as the parts contribute to making the boiler, entitling them to the credit. The application was deemed to lack merit and was rejected.