2002 (3) TMI 755 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore considered the eligibility of certain items for Modvat credit. The Tribunal dismissed the appeal filed by the Revenue, stating that the items were eligible inputs based on previous decisions and accepted the contention of the respondents. The appeal was dismissed. (Case citation: 2002 (3) TMI 755 - CEGAT, Bangalore)