1996 (9) TMI 223 - AT - Central Excise

Summary

The appeal was against a demand for wrongly availing Modvat credit on aluminium foils. The appellant manufactures shaving razor blades using aluminium foil board sheets. The Tribunal ruled in favor of the appellant, stating that the denial of Modvat credit on technical grounds was unjustified. The appeal was allowed, and the impugned order was set aside.