2000 (1) TMI 365 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding modvat credit on water treatment chemicals and parts of fork lifts. The Commissioner of Central Excise argued against allowing credit for these items, but the Tribunal upheld the Order-in-Appeal, citing previous decisions supporting the eligibility of these items as inputs in the manufacturing process. The appeal was rejected.