1999 (11) TMI 218 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard three appeals filed by the Revenue together. In Appeal No. E/102/99-NB, Modvat credit on Grinding wheels was allowed. In Appeal No. E/103/99-NB, Refractory Morter was considered an eligible input. In Appeal No. E/104/99-NB, Modvat credit on endorsed gate passes was permitted. The department failed on all three issues. The appeals and cross objections were disposed of accordingly.