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        Central Excise

        2000 (3) TMI 465 - AT - Central Excise

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        Modvat credit upheld for essential manufacturing parts in integrated steel plant under Rule 57Q The Appellate Tribunal CEGAT upheld the Modvat credit allowed to M/s. Jindal Strips Ltd. for items used in their manufacturing process, considering them ...
                          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.

                                Modvat credit upheld for essential manufacturing parts in integrated steel plant under Rule 57Q

                                The Appellate Tribunal CEGAT upheld the Modvat credit allowed to M/s. Jindal Strips Ltd. for items used in their manufacturing process, considering them essential parts of an integrated steel plant under Rule 57Q. The Revenue's appeal was rejected, with the Commissioner (Appeals) also supporting the decision.


                                The Appellate Tribunal CEGAT, New Delhi upheld the Modvat credit allowed to M/s. Jindal Strips Ltd. for various items used in their manufacturing process. The Revenue's appeal against this decision was rejected as the items were considered essential parts of an integrated steel plant, meeting the definition of 'Capital Goods' under Rule 57Q. The Commissioner (Appeals) also supported this decision.
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