1995 (8) TMI 174 - AT - Central Excise

Summary

The appeal was against the order of the Collector of Central Excise (Appeals), Hyderabad regarding the eligibility of worn out brass valves for deemed MODVAT Credit. The valves, considered as scrap by HPCL, were supplied to the appellants. The Tribunal rejected the appeal, stating that since no duty was paid on the scrap materials, MODVAT Credit could not be allowed as per Rule 57G.