2002 (3) TMI 863 - AT - Central Excise

Summary

The appeal was filed against OIA No. 416/97 (CBE) dated 9-10-97, where the benefit of capital goods credit was denied for 12 items. The appellant argued citing previous judgments that these items are eligible for Modvat credit. The Tribunal agreed with the appellant, setting aside the order and allowing the appeal for the items in question.