1997 (10) TMI 166 - AT - Central Excise

Summary

The appeal involved denial of Modvat credit on hot tops, ramming mass, thermo couple tips, and moulds. The Tribunal held that these items are eligible for Modvat credit as they are considered inputs used in the manufacture of the final product under Rule 57A of the Central Excise Rules. The appeal was allowed, and the impugned order was set aside. (Case: 1997 (10) TMI 166 - CEGAT, MUMBAI)