2001 (6) TMI 346 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai heard an appeal regarding the rejection of Modvat credit on certain items. The Commissioner upheld the rejection on the grounds that the items were not included in specific clauses and were considered structurals. The Tribunal decided to remand the matter for further consideration, citing the need for evidence to prove whether the items were parts of machinery or structurals. The decision was based on the interest of justice and the need for the appellant to establish their claim.