1999 (3) TMI 303 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant regarding the eligibility of certain inputs for Modvat credit in the case of manufacturers of toothpaste. The tribunal found that the appellants were entitled to Modvat credit for raw materials used in the preparation of flavouring substance, overturning the adjudication order. The decision referenced a previous case involving plastic granules, supporting the appellants' claim. The appeal was allowed, setting aside the impugned order.