1998 (1) TMI 166 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the eligibility of Modvat credit for input material chemicals used in the phosphating plant of a manufacturer of motor vehicles. The Tribunal decision in a similar case was followed, leading to the rejection of the Department's appeal. (Case Citation: 1998 (1) TMI 166 - CEGAT, Mumbai)