2001 (10) TMI 700 - AT - Central Excise

Summary

The appellant manufactured steel castings, forgings, and machinery components. They cleared some components without duty payment under Notification 217/85. The issue was whether they could use Modvat credit on inputs for these components. The tribunal dismissed the appeal, citing a previous decision that denied Modvat credit for duty paid on inputs used in fully duty-exempt final products.