2001 (10) TMI 107 - HC - Central Excise

Summary

The High Court of Punjab and Haryana at Chandigarh dismissed a petition filed by the Revenue regarding the eligibility of certain items for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The Tribunal had already found the items to be eligible as capital goods, and the Court upheld this decision, stating that no question of law required their opinion.