2000 (11) TMI 605 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed an appeal regarding the restriction on credit for duty paid on imported goods classified under heading 98.01 of the Customs tariff. The Tribunal agreed with a circular stating that credit under Rule 57Q is only available for capital goods, not for components or raw materials. The appeal was allowed, and the impugned order was set aside.