2003 (7) TMI 556 - AT - Central Excise

Summary

The appellant claimed credit on duty paid for components of electric overhead cranes. The credit was denied as the crane was not considered a capital good under Rule 57G. Components only qualify for credit if crane already exists; since it did not, credit was not permissible. Goods could be considered inputs but no duty was paid on the crane, so credit was not granted. Appeal dismissed.