2003 (8) TMI 453 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CESTAT, Mumbai dealt with the eligibility of certain goods for Modvat Credit under Central Excise Rules. The Tribunal allowed Modvat Credit for goods like Silicon Spray, Water Treatment Compound, Electronic Invertor, Primary Test Set, and Low Voltage Power Supply as they were found to be used directly or indirectly in the manufacture of final products. The appeal filed by the Revenue was rejected.