1999 (6) TMI 115 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Respondent regarding the admissibility of Modvat credit on Radio Pagers used in manufacturing Mobile Pagers. The Tribunal rejected the Revenue's appeal, stating that the imported Radio Pagers were used in making the final product, making Modvat credit valid.