2000 (7) TMI 647 - AT - Central Excise

Summary

The appeal involved an amount of Rs. 2,852 and was related to Modvat credit disallowance for 'Heat Tracers' under Rule 57Q of Central Excise Rules. The Board's circular from 1996 was not applicable as the relevant rule was post-1997. The appeal was rejected as the items did not qualify as 'capital goods' for Modvat credit.