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1999 (11) TMI 135 - AT - Central Excise

  1. 2013 (8) TMI 501 - HC
  2. 2009 (2) TMI 320 - AT
  3. 2003 (2) TMI 144 - AT
The Appellate Tribunal CEGAT, New Delhi upheld the disallowance of Modvat credit for manufacturers of VP sugar and molasses on certain items fixed in the plant for fabrication/structural purposes and repairing. The items were not considered eligible as capital goods under Rule 57Q. The appeal was rejected.

 

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