2001 (3) TMI 838 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, heard an appeal regarding Modvat credit under Rule 57A of the Central Excise Rules for explosives used in mining raw materials. The issue was decided against the appellants based on a previous decision of the Tribunal's Larger Bench. The appeal was rejected, upholding the impugned order.