2003 (4) TMI 309 - AT - Central Excise

Summary

The appellate tribunal allowed the appeal of the appellant, a manufacturer of colour television sets, regarding the disallowance of the machine "White Balance Checker" as capital goods. The tribunal found that the machine was used in the manufacturing process and not for testing purposes. The disallowance of cables was also overturned based on a previous judgment in favor of the assessees. The appeal was allowed with consequential relief.