2002 (8) TMI 790 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeals against granting Modvat credit to the respondents on Dust Collecting Bags and Conveyor Belts based on previous case law. The Tribunal upheld that Conveyor Belts are eligible capital goods for Modvat credit under Rule 57Q. The appeals were dismissed in favor of the assessee.