1999 (5) TMI 305 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Madras rejected a Revenue appeal against the availability of Modvat credit for electrolytic tin sheets used in manufacturing vegetable products. The Collector (Appeals) decision was upheld based on a judgment regarding input credit for plastic granules used in making containers. The Tribunal found the appeal unjustified as the issue was already covered by previous judgments.