1997 (6) TMI 189 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the application regarding Modvat credit on steel shots, stating that steel shots are not considered tools and are parts of shot blasting machines. The question suggested for reference to the High Court did not arise from the Bench's order. Application was dismissed. (Citation: 1997 (6) TMI 189 - CEGAT, MUMBAI)