2002 (4) TMI 598 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai upheld the Commissioner's decision in Order-in-Appeal No. 80/2001, stating that the appellant filed a declaration under Rule 57T for capital goods, but the Department delayed acknowledging it. The Tribunal ruled that the credit can be taken before 31-12-94 based on Board's circular. The Revenue's appeal was rejected as the Tribunal's rulings are binding.