1999 (2) TMI 156 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the Modvat credit claim of the assessee on inputs like "dog bone" and "resiglass tape". The Collector granted the benefit as the goods were covered by the prior declaration. The Tribunal dismissed the appeal, stating that the difference in Tariff heading did not result in denial of credit. The appeal was found to have no merit.