2002 (5) TMI 663 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore considered whether certain items are eligible capital goods for Modvat credit under Rule 57Q. The Revenue argued that the items were not eligible due to lack of declaration, citing a previous case. The Respondent cited other cases where non-filing of declaration was considered a technical lapse and not a reason to deny credit. Since the duty paid character of the goods was not disputed, the appeal by the Revenue was dismissed.