2003 (8) TMI 118 - AT - Central Excise

Summary

The appeal involved eligibility for capital goods credit under Rule 57Q for items like Hacksaw Blades, items used in mines, M.S. pipes, and Syntex water storage tanks. Hacksaw blades were not eligible as capital goods. Items used in mines were not eligible based on a Supreme Court ruling. M.S. pipes and pipe fittings qualified as capital goods. Syntex water storage tanks did not qualify as capital goods. The order was upheld for items 1, 2, and 4, and set aside for M.S. Pipes & Pipe Fittings. The appeal was allowed only for M.S. Pipes & Pipe Fittings.