2007 (2) TMI 395 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Ahmedabad rejected the Department's appeal regarding the input credit taken by the respondents for Cheese Winder Stand as part of the Cheese Winder Machine manufacturing process. The original authority and Commissioner (Appeals) supported the respondents' claim, stating that the stand was not a full machinery but a part of the machine. The appeal by the Department was dismissed.