1999 (12) TMI 349 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case, upheld the admissibility of Modvat credit for refractory bricks and clean flow chemical. The Tribunal decision in M/s. Nova Iron and Steel case was followed, confirming the admissibility of Modvat credit for the items. The Department's appeal was rejected as the issues were covered by earlier Tribunal decisions.