1997 (7) TMI 380 - AT - Central Excise

Summary

The appeal was filed against the order denying Modvat credit for Nickel catalyst used in soap manufacturing. The appellant argued that the catalyst is necessary for soap production. The Tribunal allowed the appeal, stating that the catalyst is used in relation to the manufacture of the final product, citing relevant precedents. The impugned order was set aside, and the Modvat credit was allowed.