https://www.taxtmi.com/caselaws?id=97811 The Appellate Tribunal CEGAT ruled in favor of the respondent, allowing Modvat credit for a "hot melt unit" used for packing welding electrodes. The Tribunal upheld the Commissioner (Appeals)'s decision, stating that proper packing is crucial for marketing final products. The Revenue's appeal was rejected as Modvat credit was deemed admissible under Rule 57Q. en-us Fri, 20 Apr 2001 00:00:00 +0530 Wed, 18 Jan 2012 11:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97811 The Appellate Tribunal CEGAT ruled in favor of the respondent, allowing Modvat credit for a "hot melt unit" used for packing welding electrodes. The Tribunal upheld the Commissioner (Appeals)'s decision, stating that proper packing is crucial for marketing final products. The Revenue's appeal was rejected as Modvat credit was deemed admissible under Rule 57Q. Case-Laws Central Excise Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97811