1998 (1) TMI 213 - AT - Central Excise

Summary

The appeal was filed against the denial of Modvat credit on certain iron and steel items used in the manufacture of sugar and molasses. The appellant claimed the items were eligible as inputs under Central Excise Rules but the adjudicating authority ruled they were used for maintenance of machines and not related to the final product. The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi.