2005 (8) TMI 459 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai rejected the Revenue's appeal regarding denial of capital goods credit and penalty under Rule 173Q. The Tribunal found that the credit cannot be denied as the notification regarding the amendment was not proven to be effective before the credit was availed. Therefore, the Commissioner (Appeals) decision was upheld. (2005 (8) TMI 459 - CESTAT, Mumbai)