2000 (3) TMI 88 - AT - Central Excise

Summary

The revenue appealed against the Order-in-Appeal allowing Modvat credit for switch gear panel, protection chain for tyre, and logic controller as capital goods under Rule 57Q of the Central Excise Rules. The Tribunal upheld the benefit of Modvat credit for these items based on previous decisions, stating they are entitled to the credit as they are used as components/spare parts of plants or machinery. The appeal by the revenue was rejected.