2002 (5) TMI 690 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal by setting aside the order of the Commissioner (Appeals) regarding Modvat credit on input items Clean Flo, Boric Acid Powder, and C.R. Sheets for manufacturing Sponge Iron, M.S. Ingots, Char, and Slag falling under Chapter 72. The Tribunal relied on previous decisions where similar credits were deemed admissible as input materials.