1995 (10) TMI 110 - AT - Central Excise

Summary

The appeal was against the order regarding the admissibility of Modvat Credit for resin used in the manufacture of Air bags, Moped Tyres. The Assistant Collector confirmed the demand stating that Air bags are tools and Modvat Credit is not admissible. The appellants were not put on notice for this charge. The order was set aside, and the appeal was allowed due to procedural infirmities.