2000 (4) TMI 366 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the Department's appeals against the Commissioner's order, stating that Modvat credit is admissible on low tack protection tape used for T.V. cabinets. The Tribunal found the decision in La-bel Laminates case not directly applicable and remanded the matter for fresh consideration by the lower appellate authority.