2002 (7) TMI 193 - AT - Central Excise

Summary

The appeal was filed against the denial of Modvat credit on chimney parts under Rule 57Q of the Central Excise Rules, 1944. The Tribunal upheld the denial of credit on steel supports but reduced the penalty from Rs. 50,000 to Rs. 25,000 since credit was allowed on other items. Duty confirmed, penalty reduced. (2002 (7) TMI 193 - CEGAT, NEW DELHI)