1998 (12) TMI 263 - AT - Central Excise

Summary

The appeal was filed against the denial of Modvat credit on caustic soda flakes, cooling tower components, and voltage stabilisers under Rule 57A. The tribunal held that the cooling tower is used in the manufacturing process, approving the use of such items for Modvat credit. The decision of the lower authorities was set aside, and the appeal was allowed.