1999 (8) TMI 199 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the Collector's decision allowing the respondent to take credit for duty paid on nickel catalyst used in the hydrogenation of oil for manufacturing glycerine. The department's appeal was dismissed as the nickel catalyst was found to be an essential input in the manufacturing process of glycerine, and credit was only taken for the portion used specifically for glycerine production.