1996 (3) TMI 238 - AT - Central Excise

Summary

The Collector of Central Excise, Chandigarh filed an appeal against an order allowing modvat credit on ship breaking scrap. The Tribunal upheld the decision, stating that the scrap was obtained from imported ships, justifying the higher modvat credit. The appeal was rejected, and the Cross-Objection was dismissed. (Case Citation: 1996 (3) TMI 238 - CEGAT, NEW DELHI)