1999 (4) TMI 254 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed three appeals regarding Modvat credit for various inputs: X-ray films, flow guide developers, flow guide dye penetrants, steel shots, graphite stopper heads, carbon dioxide, and refractories. The Tribunal held that all these items are eligible for Modvat credit based on previous judgments. The appeals were allowed with consequential relief according to law.