2002 (8) TMI 612 - AT - Central Excise

Summary

The case involved the availability of Modvat credit for components used in manufacturing railway carriage fans. The Revenue denied credit for certain components, claiming they were capital goods. However, the Tribunal ruled that these components were integral to the final product and should be considered inputs eligible for credit under Rule 57A. The appeal was allowed, and the impugned order was set aside.