2004 (9) TMI 218 - AT - Central Excise

Summary

The appellant appealed against the disallowance of Modvat credit for sheets less than 2 mm used in manufacturing poles. The Revenue argued that only sheets of 2 mm and 2.5 mm were specified for use. The Tribunal ruled in favor of the appellant, stating that credit for inputs used in the final product cannot be denied based on cost or specification discrepancies. The appeal was allowed, and the impugned order was set aside.