1996 (7) TMI 330 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents, allowing them to avail Modvat credit for using Balmerol Aquaroll H.I. 20 in the manufacture of cold rolled strips. The Collector (Appeals) found that the product was indeed used in relation to the manufacture of the finished products, based on technical literature presented. The appeal filed by the department was dismissed.