2001 (7) TMI 1241 - AT - Central Excise

Summary

The appellate tribunal ruled in favor of the respondent, M/s. Haryana Telecom Ltd., regarding Modvat credit on Automatic Cable Test Equipment used for testing jelly filled telephone cables. The tribunal found that testing was integral to the manufacturing process of the cables, making the equipment eligible for the credit even before the change in definition of capital goods on 16-3-95. The appeal by the Revenue was rejected.