2000 (2) TMI 138 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeal filed by the Revenue against the order allowing Modvat credit on crucibles as inputs used in the manufacture of zinc ingot. Crucibles were considered eligible inputs based on a previous Tribunal decision. The appeal was rejected as crucibles were deemed to be used in the melting process, making them eligible for credit under Rule 57A of the Central Excise Rules.