2002 (4) TMI 720 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Bangalore addressed the eligibility of certain items as inputs for Modvat credit. The items in question were lubricants, unsaturated polyester resin, fibre glass, and Nalcool. After considering relevant case laws, the Tribunal allowed the eligibility of Modvat credit for these items.