1990 (9) TMI 191 - AT - Central Excise

Summary

The appeal was against the denial of MODVAT Credit for Oxygen and Acetylene gases used in manufacturing. The appellant argued MODVAT Credit should be allowed as the gases were used in making the final product. The tribunal agreed, citing previous cases and a trade notice supporting the eligibility of MODVAT Credit. The impugned order was set aside, and the appellant was granted MODVAT Credit for the inputs used in manufacturing the end-product.