1990 (4) TMI 140 - AT - Central Excise

Summary

The appeal was against the Collector of Central Excise's order regarding MODVAT credit for Aluminium Cathodes used in the manufacturing process of zinc. The Tribunal allowed the appeal based on a previous decision where Aluminium sheets were considered eligible for MODVAT credit as they were used in the manufacturing process. The appeal was allowed with consequential relief.