1996 (4) TMI 254 - AT - Central Excise

Summary

The Appellate Tribunal allowed the appeal, granting Modvat benefit for fixtures and baskets claimed as Capital Goods eligible for credit under Rule 57Q. Lower authorities denied the benefit, stating the items were material handling equipment and not integral to the production process. Tribunal disagreed, finding the items necessary for processing components and considered them accessories to the oven, thus eligible for credit.