2003 (2) TMI 381 - AT - Central Excise

Summary

The appeal filed by Revenue regarding Modvat credit was dismissed by the Appellate Tribunal CEGAT, Bangalore. The Tribunal upheld the decision of the Commissioner (Appeals) that Modvat credit cannot be denied based on duty paid on repair and labor charges, as these costs are included in the value of the manufactured item on which duty is paid. The Tribunal cited a previous judgment to support this decision.