1997 (5) TMI 181 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal, stating that Modvat credit is admissible for aluminum sheets but not for headers in the manufacturing process of zinc through electrolysis. The decision was based on a previous case with identical facts. The impugned order disallowing Modvat credit was set aside. (Citation: 1997 (5) TMI 181 - CEGAT, New Delhi)