2001 (12) TMI 557 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that Stacker & PB Conveyor and Stacker Assembly used in the respondent's Sugar Factory are capital goods eligible for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The decision was based on their use in handling sugar bags and was supported by the Supreme Court's decision in CCE, Coimbatore v. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 (S.C.). The appeal by the Revenue was rejected as it lacked merit.