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of <h1>Appellate Tribunal rules grinding wheels as inputs under Rule 57A, overturning Asstt. Commissioner's disallowance.</h1> <h3>BATLIBOI & CO. Versus COMMISSIONER OF CENTRAL EXCISE, BARODA</h3> BATLIBOI & CO. Versus COMMISSIONER OF CENTRAL EXCISE, BARODA - 1998 (97) E.L.T. 307 (Tribunal) The Appellate Tribunal CEGAT, Mumbai allowed the appeal, stating that grinding wheels are considered inputs under Rule 57A based on previous decisions. The Asstt. Commissioner's order disallowing Modvat credit on grinding wheels was set aside. The appellants are entitled to consequential relief. (Case citation: 1997 (12) TMI 176 - CEGAT, Mumbai)
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