2001 (5) TMI 779 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the extension of capital goods credit under Rule 57Q to various electrical items, despite Revenue's argument that they are not machines. The Tribunal referred to previous decisions supporting the inclusion of such items that supply electricity to machines used in manufacturing. The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the Revenue's appeal.