1999 (6) TMI 182 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of manufacturers of stainless steel products, granting them Modvat credit for duty paid on switch boards used for distribution and control of electricity at D.G. Set and sub-station within their factory. The Tribunal held that the switch boards are entitled to credit as they are in the nature of control panels required for the manufacture of final products, overturning the disallowance by the adjudicating authority.