Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1999 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (8) TMI 216 - AT - Central ExciseExtract: .......se of M/s. Geep Industrial Syndicate Ltd. reported in 1996 (88) E.L.T. 753 that testing equipments are capital goods under Rule 57Q and hence entitled to Modvat credit. Therefore, all the items in dispute in the present appeal are to be treated as capital goods entitled to credit and, therefore, we set aside the impugned order and allow the appeal.
|