2000 (9) TMI 660 - AT - Central Excise

Summary

The appeal involved denial of Modvat credit on tyres and tubes for flow cars used within a factory. The appellant argued that similar equipment like fork lifts and trolleys were eligible for Modvat credit. The Tribunal agreed, stating that flow cars and their spares are eligible for the benefit. The appeal was allowed, overturning the denial of Modvat credit.