2002 (8) TMI 489 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the Revenue's appeal against the Commissioner of Central Excise (Appeals) decision to grant Modvat credit for chemicals, fertilizers, etc., used in a tea garden for tea plant maintenance. The Tribunal found that these inputs are not directly related to the manufacturing of tea and overturned the Commissioner's decision based on a previous Tribunal ruling.