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2001 (12) TMI 138 - AT - Central Excise

  1. 2000 (3) TMI 94 - AT
  2. 1999 (8) TMI 165 - AT
  1. 2016 (9) TMI 1402 - HC
  2. 2015 (1) TMI 1212 - AT
The Revenue challenged the Order-in-Appeal allowing Modvat credit on 'gratings' as capital goods. The Commissioner (Appeals) decision was upheld based on the purpose of gratings in industrial flooring. The Tribunal's past rulings supported the decision. The appeal of the Revenue was dismissed, and cross-objections were disposed of accordingly.

 

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