2003 (3) TMI 512 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the Appellants against the order denying Modvat Credit of Rs. 7,71,311.00. The dispute was regarding the excisability of capital goods (sulphur melter) permanently attached to the earth. The Tribunal ruled in favor of the Appellants, stating that once goods are manufactured and fixed in a way they cannot be removed, they become part of the tank and are liable to excise duty. The benefit of credit as capital goods was granted to the Appellants.