1994 (5) TMI 76 - AT - Central Excise

Summary

The judgment concerns the eligibility of modvat credit for copper wire bars and rods received by the appellants. The certificates issued by Hindustan Copper Ltd. were accepted as duty paying documents, allowing the appellants to claim the benefit of modvat credit. The Tribunal ruled in favor of the appellants, setting aside the impugned order and allowing the appeal.