2009 (4) TMI 715 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal regarding denial of credit on jointing materials used to prevent leakage in pipes of plant and machinery. The denial of credit was set aside based on precedents where packing materials for preventing leakage were deemed eligible for credit. (2009 (4) TMI 715 - CESTAT, New Delhi)