1997 (6) TMI 320 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondent in a case involving Modvat credit on input copper for works contracts. The Tribunal confirmed that the element of Modvat credit should not be added to the assessable value of the final product, based on a previous decision. The appeal by the Collector of Central Excise was dismissed. (Citation: 1997 (6) TMI 320 - CEGAT, New Delhi)