1997 (2) TMI 226 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard Appeal No. E/3202/88-D and E/3228/88-D together. The issue was the eligibility of inputs for Modvat credit. The party claimed air bags, bladders, and shaper tubes were inputs for manufacturing tires. The Tribunal agreed based on previous decisions and granted the Modvat credit benefit.