2000 (9) TMI 345 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of a Govt. of India undertaking regarding Modvat credit on Acetone used in manufacturing gas cylinders. The Tribunal found that Acetone is an eligible input for the cylinders, overturning the Additional Commissioner's decision to disallow the credit. The appeal was allowed, and the order of the Additional Commissioner was set aside.