2004 (4) TMI 131 - AT - Central Excise

Summary

The Revenue appealed against the order allowing Modvat credit for Rod Mill Roller Shaft. Revenue argued the shafts were not used as part of Mill Roller. The respondent claimed the shafts were grooved and shelled before use as Mill Roller, supported by a certificate. The Tribunal found the shafts were indeed used as Mill Roller after processing and dismissed the appeal.