1998 (3) TMI 441 - AT - Central Excise

Summary

The Commissioner (Appeals) held that the appellant was not a reroller and therefore not eligible for Modvat credit on mild steel wire rods. The appellant contended that it manufactured wire rods under Chapter 72 converted into welding electrodes under Chapter 83. However, the appellant did not fulfill the reroller condition as per the Government's order, leading to the dismissal of the appeal.