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of <h1>Credit allowed on Hot Tops despite becoming unusable in manufacturing process.</h1> <h3>COMMR. OF C. EX., CHANDIGARH Versus KAKKAR COMPLEX STEELS (P) LTD.</h3> COMMR. OF C. EX., CHANDIGARH Versus KAKKAR COMPLEX STEELS (P) LTD. - 2001 (137) E.L.T. 361 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi considered whether credit is allowable on Hot Tops that become unusable after frequent use in the manufacturing process. The Tribunal held that hot tops are modvatable items based on a decision by the Hon'ble Calcutta High Court. The reference application to the High Court was rejected as no point of law arose.
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