2007 (3) TMI 557 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata allowed the appeal of the appellant regarding the denial of credit for computers, plotters, and lubricating oil. Credit for computers and plotters used in Computer Aided Designs is admissible as capital goods. Input duty credit for lubricating oil is also allowed under Rule 57A. The impugned orders were set aside, granting consequential benefit to the appellants.