2000 (6) TMI 357 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Mumbai involved an application for waiver of duty and penalty imposed on a programmable logic controller claimed to be a component of a reheating furnace. The applicant argued that the controller is essential for controlling the furnace temperature. The Tribunal agreed, stating that as per rule 57Q, components of specified goods are considered capital goods, supporting the applicant's case and waiving the duty and penalty.