2003 (12) TMI 562 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai heard an appeal regarding the classification of ICAM systems as parts of capital goods. The Revenue claimed they are not parts as per the rules, but the Commissioner stated they are eligible for credit. The Tribunal dismissed the Revenue's appeal, finding no merit in their argument. (Case Citation: 2003 (12) TMI 562 - CESTAT, Mumbai)