2001 (8) TMI 843 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai held that measuring and checking instruments purchased by the respondent are considered capital goods under Rule 57Q, not just inputs under Rule 57A. The Tribunal's decision in TELCO was no longer valid due to a conflicting decision in CCE v. Surya Roshni. The Tribunal endorsed that capital goods include items essential for the manufacturing process, even if they do not directly produce goods. Therefore, the appeal was dismissed.