1999 (10) TMI 280 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that Modvat credit is available even without specific sub-heading mentioned in the declaration under Rule 57G. The appellants, using copper wires of different dimensions, were granted Modvat credit despite not mentioning a specific sub-heading. The Tribunal allowed the appeal, citing a previous decision that not specifying a sub-heading does not disentitle the appellants from Modvat credit.