1996 (2) TMI 241

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.... This appeal has been filed by the Revenue against the order of the Collector of Central Excise (Appeals), Bangalore. Under the impugned order the learned Collector has allowed benefit of MODVAT Credit in respect of PVC film which is used in between different layers of cushion compound during the course of manufacture as also for covering the tread rubber which is manufactured by them. In the gro....

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.... the goods marketable and the same would be allowed MODVAT Credit, but pleaded that in this case taking into consideration the use of the ratio of the Tribunal in the case of Steel Authority of India will not apply to the facts of this case. 4. I have gone through the order of the learned lower authority and considered the pleas made by the learned DR. I observe that the decision of the La....