2000 (5) TMI 84 - AT - Central Excise

Summary

The Revenue appealed against the Order-in-Appeal allowing Modvat credit on Steel Shots used in manufacturing. The Department claimed credit under Rule 57A, not Rule 57Q. Adjudicating authority reversed credit, imposed penalty. Commissioner (Appeals) held Steel Shots eligible for Modvat credit under Rule 57Q. Appellate Tribunal confirmed the order, dismissing the appeal.