1997 (1) TMI 475 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the benefit of Modvat credit on various items, including Aquagraph 77, for the manufacture of continuous cast aluminium coils. The Tribunal held that these items are entitled to the Modvat benefit and set aside the impugned orders, allowing the appeals with consequential relief.