2000 (11) TMI 493 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the decision of the Asstt. Commissioner to allow Modvat credit to the respondents. The Commissioner (Appeals) also dismissed the appeal of the Department. The Revenue's second stage appeal was also dismissed, citing previous decisions in favor of the respondents. The appeal had no force and was dismissed, along with the cross-objections filed by the respondents.