2002 (1) TMI 1124 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner (Appeals) order allowing Modvat credit on certain goods as capital goods under Rule 57Q of the Central Excise Rules, 1944 for the relevant period (May - June, 1996). The goods were found to be directly used in the manufacturing process and for supplying electricity to the manufacturing plant. The appeal filed by the Revenue was rejected. (Case Citation: 2002 (1) TMI 1124 - CEGAT, New Delhi)