2000 (11) TMI 962 - AT - Central Excise

Summary

The appeal was against an Order-in-Original dated 7-12-1993 related to Modvat credit for input Palladium Chloride used as a catalyst. The spent palladium catalyst was cleared under Rule 57F(2) for recovery of palladium chloride. The spent catalyst was considered waste by the authorities, but a previous judgment in favor of the appellants was cited, leading to the appeal being allowed and the orders set aside.