2001 (4) TMI 487 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondent, allowing Modvat credit for a "hot melt unit" used for packing welding electrodes. The Commissioner (Appeals) set aside the lower authority's decision, and the Tribunal upheld this decision stating that proper packing is essential for marketing the final products. The Revenue appeal was rejected as the Modvat credit was deemed admissible under Rule 57Q.