1999 (9) TMI 256 - AT - Central Excise

Summary

The appeal was against the Order-in-Appeal passed by the Commissioner (Appeals), Ghaziabad regarding the eligibility of certain items as Capital goods for Modvat credit. The Tribunal dismissed the appeal filed by the department, stating that the items are essential for production and covered by the term Capital goods. The decision was based on previous Tribunal rulings and the appeal was not found to have merit.