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of <h1>Appellate Tribunal rules in favor of Modvat credit for asbestos packing and slat</h1> <h3>KESAR ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT-II</h3> KESAR ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT-II - 2005 (185) E.L.T. 66 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi allowed the appeal related to the eligibility for Modvat credit of asbestos packing and slat. The Tribunal found that both items are eligible for the credit based on previous decisions and a Board Circular. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellant.
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