2001 (12) TMI 563 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the order allowing Modvat credit on Bus Duct as capital goods. The Tribunal found that Bus Duct is an accessory/part of machinery/plant, making it eligible under Rule 57Q. The decision was based on the Tribunal's Larger Bench ruling in Jawahar Mills Ltd., which was later upheld by the Supreme Court. The appeal by the Revenue was rejected.