1996 (2) TMI 260 - AT - Central Excise

Summary

The judgment addressed the eligibility of Modvat credit for trichloro ethylene and silicon spray used by M/s. J.K. Synthetics. Trichloro ethylene is used for cleaning meshes in the manufacturing process, making it eligible as an input. Silicon spray is considered an input as well. The appeals were allowed, and the impugned orders were set aside. (Case citation: 1996 (2) TMI 260 - CEGAT, NEW DELHI)