1999 (12) TMI 413 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi addressed the issue of whether refractory bricks, conveyor belt, and through flow mixer are capital goods eligible for modvat credit under Rule 57Q. The Tribunal found that refractory bricks and conveyor belt qualify as capital goods based on previous court decisions, and through flow mixer, as pollution control equipment, is also eligible for modvat credit. The reference application by the Revenue was rejected as the matter was considered settled by previous court rulings.