1996 (4) TMI 307 - AT - Central Excise

Summary

The appeal was filed by the revenue against the Collector (Appeals) decision allowing Modvat credit for CTD end cuttings and CTD bar cuttings. The Commissioner noted that the goods were remelting scrap and allowed the appeal. The inputs were received for melting purposes, making them eligible for input credit under a notification. The department's objection was rejected, and the appeal was rejected.