1992 (4) TMI 160 - AT - Central Excise

Summary

The appeal was filed by the Revenue against the Order of the Collector (Appeals) allowing the appeal of the Respondents regarding MODVAT benefit for coated abrasive used in smoothening wooden articles. The Tribunal held that the coated abrasive is considered a tool and not eligible for MODVAT benefit, overturning the decision of the Collector (Appeals) and reinstating the order of the Assistant Collector.