2000 (6) TMI 226 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of M/s. Wipro Ltd, allowing them to take Modvat credit on duty paid for tin plates and sheets used in manufacturing tin containers for packing vanaspati. The tribunal rejected the argument that the containers were not used in relation to the finished product. The appeal was dismissed as the tin containers were considered intermediate products in the manufacturing process.