1997 (10) TMI 251 - AT - Central Excise

Summary

The appeal involved the grant of Modvat credit for I.D. Blower and Economiser Coil. The I.D. Blower is essential for efficient boiler operation, while the Economiser Coil aids in heat recovery. Both items were deemed eligible for Modvat credit as they are accessories of the boilers. The appeal by the Revenue was dismissed, upholding the lower authority's decision to grant the Modvat credit.