2001 (6) TMI 274 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi addressed the availability of Modvat Credit for duty paid on flattened metal containers reformed before use under Rule 57A of the Central Excise Rules. The Tribunal allowed the Modvat Credit based on a previous decision, stating that duty paid products do not become dutiable by simple reforming. Consequently, all 3 appeals by M/s. Northland Industries were allowed.