2001 (7) TMI 193 - AT - Central Excise

Summary

The appeal by M/s. Sadhu Udyog regarding Modvat credit for mild steel items used in civil structure for forging hammer was rejected by the Appellate Tribunal CEGAT, New Delhi. The items were deemed ineligible as they were not directly used in the manufacturing process of steel forgings. The Tribunal cited previous cases where goods directly used in manufacturing final products were eligible for Modvat credit as capital goods. The decision of the Commissioner of Central Excise (Appeals) was upheld, and the appeal was rejected.