1997 (11) TMI 310 - AT - Central Excise

Summary

The appeal before the Appellate Tribunal CEGAT, Madras involved the availability of Modvat credit for Chain Coupling and Single Liner Bottle Conveyor. The Tribunal held that the benefit of Modvat credit must be allowed for the Single Liner Bottle Conveyor as it falls under Tariff Heading 84.28 and is used in the factory of the manufacturer. The appeal was partially allowed in favor of the appellant.