2002 (8) TMI 483 - AT - Central Excise

Summary

The appeal was filed against the Commissioner's order regarding Modvat credit on a gas purifier system. The appellant argued that the system consisted of puracarb media and purafil. The adjudicating authority held that these items did not qualify as capital goods for credit. The Tribunal dismissed the appeal due to lack of evidence to rebut lower authorities' findings.