2001 (3) TMI 633 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the Revenue's appeal against the order of the Commissioner (Appeals) granting Modvat credit to the respondents for defective final products. The Tribunal found that the rejected final products did not undergo the regular manufacturing process and were not considered as inputs under Rule 57A, leading to the setting aside of the Commissioner's order.