1995 (12) TMI 147 - AT - Central Excise

Summary

The appeal involved whether Modvat credit can be availed by a manufacturer of ice cream on dry ice used for putting ice cream in marketable condition. The Tribunal held that solid carbon-di-oxide used in the container for transporting ice cream and kulfi is eligible for Modvat credit, overturning the Collector's order. The appeal was allowed.