2001 (11) TMI 687 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeal of the appellants who were denied Modvat credit on Aluminium Extruded Profiles used for making humidification plant as it was considered construction material and not eligible for credit under Rule 57Q of the Central Excise Act, 1944. The Commissioner (Appeals) upheld the denial as the appellants failed to explain how the profiles were used for making the plant essential for yarn quality. The appeal was rejected due to lack of explanation on eligibility for Modvat credit.