2001 (12) TMI 480 - AT - Central Excise

Summary

The Revenue filed an appeal against the Commissioner (Appeals) order. The Commissioner (Appeals) granted Modvat credit to the appellants for using rejected items as inputs in manufacturing final products. The Revenue argued that the processes undertaken do not amount to manufacture, but the Commissioner (Appeals) found them integral to the manufacturing process. The Tribunal upheld the Commissioner (Appeals) decision, stating no infirmity in the order.