2002 (1) TMI 232 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore allowed 3 appeals by M/s. Zenith Die Cast Pvt. Ltd. regarding Modvat credit on furnace oil. The Tribunal held that a job worker is also a manufacturer and is entitled to take Modvat credit on inputs used in manufacturing finished products. The appeals were allowed with consequential relief.