2000 (4) TMI 279 - AT - Central Excise

Summary

The case involved Modvat credit for C.I. Ingot moulds. The original authority allowed the credit, but the revenue appealed. The Commissioner upheld the decision, citing a previous case. The revenue argued that 'slag pot' is different from C.I. Ingot moulds. The Tribunal ruled in favor of the revenue, stating that the items were different, so credit was not admissible. The revenue's appeal was successful, overturning the lower authority's decision.