2003 (7) TMI 599 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal regarding the classification of rupture disk as a capital good for Modvat credit under Rule 57Q. The Commissioner's denial was overturned based on the Supreme Court's judgment in CCE v. Jawahar Mills Pvt. Ltd. The rupture disk was considered essential for safety and operation, similar to other capital goods like electrical conductors and material handling equipment. The appeal was allowed, and the impugned order was set aside.