1999 (10) TMI 316 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed Modvat credit for various items used by manufacturers of Telecommunications cables:
- Grease Pump: Eligible for credit based on previous Tribunal decision.
- Pumping Unit: Credit available for circulating lubrication oil.
- Computer Parts: Considered as parts of testing equipment, eligible for credit.
- Guard Hub Blades: Eligible for credit as per Tribunal decision on similar items.
- Nuts and Bolts: Eligible for credit for assembly and fabrication. The impugned order was set aside and the appeal was allowed.