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        Central Excise

        2003 (12) TMI 354 - AT - Central Excise

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        CESTAT allows Modvat credit for saw blades used in testing raw materials before processing The Appellate Tribunal CESTAT, Mumbai allowed the appeal regarding the denial of Modvat credit for saw blades used in drawing samples before further ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                CESTAT allows Modvat credit for saw blades used in testing raw materials before processing

                                The Appellate Tribunal CESTAT, Mumbai allowed the appeal regarding the denial of Modvat credit for saw blades used in drawing samples before further processing. Testing raw material is part of the manufacturing process, so the credit cannot be denied. The impugned order was set aside.


                                The Appellate Tribunal CESTAT, Mumbai allowed the appeal regarding denial of Modvat credit for saw blades used in drawing samples before further processing. Testing raw material is part of manufacturing process, so credit cannot be denied. The impugned order was set aside.
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