2000 (11) TMI 210 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai upheld the Commissioner (Appeals) decision that certain factory items are capital goods eligible for Modvat credit. The Tribunal found that the items fell under chapter 69, not chapter 38, based on relevant judgments. The Revenue's appeal was rejected as the Tribunal considered the Commissioner's decision in line with previous judgments, including those of the Calcutta High Court.