1999 (12) TMI 449 - AT - Central Excise

Summary

The judgment involved a dispute regarding Modvat credit for strips received by the appellants as inputs, different from the declared M.S. Hoops. The Tribunal ruled in favor of the appellants, allowing the credit as the strips were used in the final product. The difference in sub-heading was deemed immaterial. The appeal was allowed, setting aside the impugned order.