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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1996 (6) TMI AT This

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1996 (6) TMI 132 - AT - Central Excise

  1. 1996 (12) TMI 209 - AT
The Appellate Tribunal CEGAT, New Delhi ruled that the polishing wheel used in the manufacture of dry cell batteries is considered a tool, not a part of the machine, and therefore not eligible for Modvat credit. The appeal by the manufacturer was dismissed. (Citation: 1996 (6) TMI 132 - CEGAT, New Delhi)

 

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