2000 (1) TMI 510 - AT - Central Excise

Summary

The judgment involved whether measuring instruments are entitled to Modvat credit under Rule 57A. The appellate authority accepted the claim of the assessee that measuring instruments fall under the term "inputs" in Rule 57A. The department's appeals were rejected based on a previous Tribunal decision in TELCO v. C.C.E. - 1994 (70) E.L.T. 75.