2004 (5) TMI 354 - AT - Central Excise

Summary

The Revenue appealed against the order allowing Modvat credit for Flip Trolley/Pin Trolley as capital goods. The Revenue argued that the trolleys are classified under Chapter 87 and not covered under the definition of capital goods. The respondents provided classification lists showing the trolleys under TSH 7326.90, paying duty under this heading, which is covered under the definition of capital goods. The appeal was dismissed.