2000 (7) TMI 434 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled on the eligibility of goods for exemption under Notification No. 123/81-C.E. The goods in question were considered essential for operating diesel generating sets and were classified as excisable capital goods. The Tribunal rejected the appeal filed by the Revenue and affirmed the decision of the Collector of Central Excise (Appeals).