2001 (10) TMI 874 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed Modvat credit to the respondents on various capital goods under Rule 57Q of the Central Excise Rules, 1944. The Tribunal found all the goods in question to be eligible capital goods for Modvat purposes based on their actual use in the factory of production of final products. The appeal by the Revenue was rejected.