1993 (9) TMI 197 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected a request for modification of a previous order denying MODVAT benefit to certain goods used in tire manufacturing. The Tribunal held that the goods in question were equipment excluded from the definition of "inputs" based on a Supreme Court decision. The request for modification was rejected. (Citation: 1993 (9) TMI 197 - CEGAT, New Delhi)