1997 (1) TMI 217 - AT - Central Excise

Summary

The appeal involved denial of Modvat credit on Trichloro Ethylene, Silicon Spray, Diphyle Oil, and Freon & Mefron. The Tribunal extended Modvat credit to all four items based on their use in the manufacturing process. The impugned order was set aside, and the appeal was allowed. The claim on Acetic Acid was not pressed.