1999 (1) TMI 111 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal filed by the department against the decision of the Collector of Central Excise and Customs (Appeals), Pune. The Collector had allowed Modvat credit for dry battery cells used in remote controls, stating they are essential components. The tribunal upheld this decision, emphasizing that Modvat credit cannot be denied if the input is used in the final product, even if it is not essential for the product's basic function.