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        Tribunal rejects appeal on Modvat credit for Rubber Stamp use.

        COMMISSIONER OF C. EX., JAMSHEDPUR Versus BIHAR FOUNDRY & CASTING LTD.

        COMMISSIONER OF C. EX., JAMSHEDPUR Versus BIHAR FOUNDRY & CASTING LTD. - 1999 (109) E.L.T. 223 (Tribunal) The appeal was filed by the Commissioner challenging an order allowing Modvat credit based on the use of a Rubber Stamp on documents. The Tribunal rejected the appeal, stating that the technical objection by the Department was not supported by evidence, and Modvat credit should not be denied on that basis. The appeal was accordingly rejected.

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