1999 (8) TMI 167 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed capital goods credit on electrical items like PVC cables, control panel parts, switches, etc., used in manufacturing polyester film. The Tribunal upheld the credit eligibility based on a previous decision regarding cables by the Larger Bench in the case of Jawahar Mills. The appeals by the Revenue were rejected.