2001 (10) TMI 832 - AT - Central Excise

Summary

The appeal was filed against the Order-in-Appeal denying Modvat credit of Rs. 1,10,700 on brass ingots. The appellants argued that brass pigs and brass ingots are the same, supported by a certificate. The Commissioner disallowed credit due to lack of evidence, but the certificate proved equivalence. The impugned order was set aside, and the appeal was allowed.