1996 (11) TMI 176 - AT - Central Excise

Summary

The appeal involved the grant of Modvat credit for Silica gel, Coating oil, and Platinum rhodium catalyst used in the manufacturing process of nitric acid and ammonium nitrate. The Tribunal held that Modvat credit was available for all three items as they were technical necessities and helped in the manufacturing process. The appellants were found eligible for the benefit of Modvat credit.