2001 (10) TMI 478 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding denial of Modvat credit on items like Carbon Tetra Chloride, Steel Strips, and Seal kits. The denial was overturned based on previous Tribunal decisions and the law laid down in the case of Commissioner of Customs & Central Excise, Merrut-I v. Modi Rubber Ltd. The appeal was allowed as the items were considered eligible inputs under Rule 57A.