2001 (11) TMI 165 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi, ruled that capital goods credit is available for castables-refractory material under Rule 57Q of Central Excise Rule even before 23-7-1996. The appeal by the Revenue was rejected as castables were considered capital goods based on the wide definition provided in Explanation (1) to Rule 57Q.