2001 (6) TMI 383 - AT - Central Excise

Summary

The appeal was filed against the order passed by the Commissioner Revenue regarding the admissibility of Modvat credit for White Heat C Special cement and unmachined castings. The Commissioner (Appeals) and Assistant Commissioner allowed the Modvat credit for both items. The Tribunal found that the Modvat credit of duty paid on the inputs was available to the respondents and upheld the eligibility of the unmachined castings for the credit. The appeal by the Revenue was rejected.