2005 (6) TMI 105 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal filed against the denial of Modvat credit on goods used in the manufacture of capital goods for the final product Zinc. The tribunal ruled in favor of the appellants based on the definition of 'inputs' in Rule 2(g) of the Cenvat Credit Rules, 2002. The impugned order was set aside, and the appeal was allowed with consequential relief.