2002 (1) TMI 1096 - AT - Central Excise

Summary

The case involved a dispute over the classification of metal shots used in shot blasting as capital goods under Rule 57Q. The department argued they were not goods bringing about any change in substance. The Tribunal ruled in favor of the appellant, stating that the declaration under Rule 57Q was sufficient for credit under Rule 57A. The appeal was allowed, and the impugned order was set aside.