2003 (6) TMI 138 - AT - Central Excise

Summary

The appeal was filed against the order allowing Modvat credit on capital goods purchased through job worker/contractor. The appeal was dismissed as the appellants were entitled to credit based on invoices showing them as consignee. Modvat credit was allowed on certain items, but remanded for re-consideration on others like steel structure, air conditioners, UPS, and paints. The Ion Exchanger was considered part of the plant and entitled to credit.