2002 (1) TMI 463 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants who were denied Modvat credit on steel structure as capital goods. The tribunal set aside the impugned order and remanded the matter to the original authority for a detailed speaking order, considering the manufacturing process and relevant legal judgments. The appellants will have a reasonable opportunity for a hearing before a final decision is made.