Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1999 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (11) TMI 135 - AT - Central ExciseExtract: .......pital goods under Rule 57Q. Items used for repairing damaged parts of already manufactured capital goods are also not covered by the definition of capital goods. Hence we agree with the finding of the Commissioner (Appeals) that the items in dispute are not eligible to Modvat credit as capital goods, uphold the impugned order and reject the appeal.
|