2000 (6) TMI 51 - AT - Central Excise

Summary

The appeal related to a claim for modvat credit due to conflicting decisions. The appellants, manufacturers of equipment, claimed credit for duty paid on defective components returned to them. The jurisdictional Central Excise authorities rejected the claim, citing a previous Tribunal decision. The Larger Bench ruled in favor of the appellants, stating that Rule 173H and Rule 173L did not apply as the appellants were not the manufacturers of the components. The appeal was allowed in favor of the assessees.