2002 (4) TMI 733 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Bangalore addressed the eligibility of computer hardware used in ZEISS 3D Co-ordinate Measuring Machine as capital goods under Rule 57Q. The appellant argued that the computer was integral to the manufacturing process, citing a previous Tribunal decision. The Tribunal agreed, ruling in favor of the appellant and allowing the appeal with consequential relief.