2001 (2) TMI 628 - AT - Central Excise

Summary

The Appellate Tribunal allowed the appeal of the appellant regarding the disallowed Modvat credit for a cartooner machine used in the production of tubes. The Tribunal held that the cartooner machine is necessary for the final manufacture of tubes and falls under Heading 84.22 as per a clarificatory notification, allowing the Modvat credit under Rule 57Q. The impugned orders were set aside, and the appeal was allowed with consequential relief to the appellants.