1995 (6) TMI 142 - AT - Central Excise

Summary

The appeal by the department against the order of the Collector of Central Excise (Appeals), Bangalore, was dismissed by the Appellate Tribunal CEGAT, MADRAS. The issue was whether Mafron used in the manufacture of razor blades should be considered an input for Modvat credit. Mafron was deemed a solvent used to dilute Vydax for sharpening the blade edge, supporting the decision of the impugned order.