1998 (11) TMI 702 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT New Delhi considered a case regarding claiming Modvat for 'evaporation boats'. The Department denied the claim, stating the items were capital goods, not inputs. The Tribunal found that the items were eligible for Modvat under Rule 57Q. The Tribunal allowed the appellant's prayer for waiver of pre-deposit.