2003 (9) TMI 270 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled that Modvat credit for duty paid on UV lamps and fluorescent tubes is not available to M/s. Super Cassettes Industries Ltd. as these items are not considered parts of specific machines. The appeal was rejected, and a penalty was imposed on the Appellants for wrongly availing the credit.