2000 (8) TMI 549 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard three appeals together regarding whether defective goods returned for remaking can be treated as inputs for Modvat credit. The Tribunal, following previous decisions, ruled that such goods are indeed considered inputs for Modvat credit. As a result, the appeals were allowed, and consequential relief was granted to the appellants.