2002 (1) TMI 1003

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..... t. [Order per : S.S. Kang, Member (J)]. -  Appellant filed this appeal against the order in appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) after relying upon the Single Bench decision of the Tribunal in the case of APS Stampings Pvt. Ltd. v. Commissioner of Central Excise-II, Delhi, reported in 1998 (103) E.L.T. 421 (Tribunal) held that appellants are not entitled f .....

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..... the Tribunal held that capital goods used in the manufacture of intermediate products which are exempted and duty has been paid on the final product are entitled for the benefit of the Modvat credit. In the present case Revenue is not disputing that tools manufactured by the appellant are used in the manufacture of dutiable final product. In view of the above, Division Bench decisions of the Trib .....

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