2002 (4) TMI 615 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Bangalore addressed the eligibility of Modvat credit for items including lubricants, unsaturated polyester resin, Nalcool, and Polytetra Fluro Ethylene Tape. The first three items were found eligible based on previous Tribunal decisions. The fourth item, Polytetra Fluro Ethylene Tape, was deemed eligible for Modvat credit following a similar case precedent. The appellant succeeded on all items.