1999 (5) TMI 104 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner of Central Excise (Appeals) order extending Modvat credit on various items like Refractory bricks, Thinner, Stopper Head, P.P. Resin, Ferro Chrome, Grinding Wheels, etc. The Tribunal relied on previous decisions and rejected the Revenue's appeal, despite a pending Special Leave Petition in the Supreme Court on the matter.