2000 (9) TMI 334 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered the issue of Modvat credit on Rubber Sleeves and Wool Felts as eligible 'inputs' under Rule 57A of the Central Excise Rules, 1944. The Tribunal's Final Order held that these items are eligible inputs for polishing glass shells. Therefore, the Appeals filed by the Revenue were dismissed.