2001 (11) TMI 784 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellant regarding the denial of Modvat credit on capital goods. The appellant's contention was that since the gases produced in-house were used in the manufacture of final products, the credit should not be denied. The Tribunal agreed and set aside the impugned order, allowing the appeal.