2003 (7) TMI 137 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai considered the eligibility of cement rubber vulcanising press as capital goods under Rule 57Q. The Commissioner denied the credit as the goods were not used for producing or processing goods. The appellant, engaged in steel and pig iron manufacturing, argued that cement and vulcanising press were essential for machinery repair, but the denial of credit was upheld as they were not directly used in manufacturing final products. The appeal was dismissed.