2000 (9) TMI 1050 - AT - Central Excise

Summary

The appellate tribunal in Mumbai considered whether a machine used for packing welding electrodes and spares in a factory qualifies as capital goods. The tribunal disagreed with the Commissioner's view that the machine was not used in production after the electrodes were manufactured. It was emphasized that packing is essential for marketability, and machinery indirectly required for manufacturing processes can be considered capital goods. The tribunal allowed the appeal and set aside the previous order.