1992 (5) TMI 115 - AT - Central Excise

Summary

The appeal was filed by the Department against the order of the Collector of Central Excise (Appeals), Madras, regarding eligibility for MODVAT credit on Rust Preventive Oil and Oxygen used in manufacturing textile machinery parts. The Tribunal confirmed MODVAT credit for Rust Preventive Oil but denied it for Oxygen, stating that Oxygen was not used in relation to the manufacture of the end-product. The appeal of the Department was partly allowed.