1997 (10) TMI 171 - AT - Central Excise

Summary

The appeal involved denial of Modvat credit on various items like Roto pumps, Electric hoists, Cooling Vessels, Conveyor belts, and stainless steel tanks. The Appellate Tribunal held that Roto pumps, Electric hoists, Conveyor belts, and stainless steel tanks are entitled to credit as they are used in the manufacturing process. Cooling vessels were also deemed eligible for credit as they are essential for cooling the product before market release. The Tribunal allowed the appeal, granting Modvat credit for all disputed items.