2003 (7) TMI 553 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal stating that refractory bricks used in the furnace for manufacturing seamless copper tubes are capital goods as they bring about a change in the substance for the final products. The Tribunal also mentioned that even if they were not capital goods, credit would still be available under Rule 57A as the goods qualify as inputs. The appeal was allowed, and the impugned order was set aside.