1998 (7) TMI 168 - AT - Central Excise

Summary

The Revenue appealed to determine if Modvat credit can be taken on defective motor vehicle parts returned for fixing defects. The lower appellate authority allowed the Modvat credit, stating that the process of rethreading and electroplating constituted manufacturing under Section Note 6 of the Central Excise Tariff Act. The appeal was dismissed, upholding the Modvat credit allowance.