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of <h1>Modvat Credit Allowed on Grinding Wheels, Refractory Morter, and Endorsed Gate Passes</h1> <h3>COMMISSIONER OF C. EX., INDORE Versus SAURABH METALS PVT. LTD.</h3> COMMISSIONER OF C. EX., INDORE Versus SAURABH METALS PVT. LTD. - 2000 (116) E.L.T. 56 (Tribunal) The Appellate Tribunal CEGAT, New Delhi heard three appeals filed by the Revenue together. In Appeal No. E/102/99-NB, Modvat credit on Grinding wheels was allowed. In Appeal No. E/103/99-NB, Refractory Morter was considered an eligible input. In Appeal No. E/104/99-NB, Modvat credit on endorsed gate passes was permitted. The department failed on all three issues. The appeals and cross objections were disposed of accordingly.
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