2003 (10) TMI 601 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CESTAT, Mumbai considered whether certain articles used in manufacturing but not directly resulting in a product are capital goods. Referring to a Supreme Court judgment, it was concluded that essential goods for making the final product are considered capital goods. The Tribunal also ruled that credit cannot be denied for parts of a machine even without an installation certificate. The appeals of the assessees were allowed, while the appeals of the Commissioner were dismissed.