1999 (8) TMI 313 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of capital goods under Rule 57Q of the Central Excise Rules, upheld the decision of the Commissioner allowing Modvat credit on various items. The appellant argued against the classification of goods as capital goods, citing previous notifications, but the Tribunal rejected the appeals based on precedent set in the case of Jawahar Mills Ltd. v. Commissioner of Central Excise, Coimbatore.