2000 (3) TMI 773 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of Ms. Jyoti Balasundaram v. Collector of Central Excise, held that deemed Modvat credit is not available on non-duty paid inputs like brass scrap used in manufacturing LPG brass cylinder valves. The appeal of the Revenue was allowed. (Citation: 2000 (3) TMI 773 - CEGAT, New Delhi)