1997 (12) TMI 315 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants in a case involving Modvat credit on dicamol powder. The Commissioner (Appeals) had excluded dicamol powder from the definition of input, but the Tribunal overturned this decision citing a Larger Bench decision that widened the scope of "used in or in relation to" the manufacture of final products. The Tribunal allowed the appeals and set aside the Commissioner's order.