1997 (10) TMI 176 - AT - Central Excise

Summary

The Revenue appealed against the Order-in-Appeal allowing Modvat credit on brass scrap declared as copper scrap. The Commr. (Appeals) held that copper scrap includes brass scrap as per Section Note 4, dismissing the Revenue's appeal. The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi. (1997 (10) TMI 176 - CEGAT, NEW DELHI)