1999 (11) TMI 213 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the extension of Modvat credit for Digital Panel Meter, Welding Socket, and PH Electrode/Buffer Amplifier as they are used for measuring and checking purposes, making them eligible under Rule 57Q of the Central Excise Rules, 1944. The appeal by the Revenue challenging this extension was rejected.