1997 (8) TMI 195 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding the eligibility of electric motors as inputs for Modvat credit. The Tribunal held that the motors were essential components of the goods manufactured and cleared by the appellant, thus qualifying for credit. The order denying credit was set aside. (Case: 1997 (8) TMI 195 - CEGAT, Mumbai)