2000 (1) TMI 241 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents, who were availing Modvat credit on inputs for Display Monitors. The Assistant Commissioner disallowed the credit on parts of cabinets, but the Commissioner (Appeals) overturned this decision. The Tribunal upheld the Commissioner's decision, stating that Modvat credit is admissible for parts of cabinets based on a previous order in the respondents' favor. The Revenue's appeal was dismissed.